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Business Taxes Law Guide—Revision 2024
Integrated Waste Management Fee Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 23. Integrated Waste Management Fee Law
Chapter 3. Determinations
Article 1. Reports and Payments
Section 45155
45155. Excusable delay. (a) If the department finds that a person’s failure to make a timely report or return or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty provided by Sections 45153, 45160, and 45306.
(b) Except as provided in subdivision (c) and (d), any person seeking to be relieved of the penalty shall file with the department a statement, under penalty of perjury, setting forth the facts upon which the person bases the claim for relief.
(c) (1) Subject to paragraph (2), the department may grant relief of the penalty for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b).
(2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.
(d) The department shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section.
History—Stats. 1992, Ch. 105, in effect June 30, 1992, added the subsection designations "(a)" and "(b)" and added "or return" after "report" in the first paragraph. Stats. 1995, Ch. 630, in effect January 1, 1996, added "and 45306" after "by Section 45153" in subdivision (a). Stats. 2000, Ch. 1052 (AB 2898), effective January 1, 2001, substituted "Sections 45153, 45160, and 45306" for "Section 45153 and 45306" in subdivision (a), added "Except as provided in subdivision (c)" before "any person seeking" in subdivision (b), added subdivision (c). Stats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, substituted "department" for "board" throughout the section; added "and (d)" after "(c)", substituted "the person" for "he or she" before “bases", and substituted "the" for "his or her" before "claim" in subdivision (b); added new subdivision (c) and relettered former subdivision (c) to (d).