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Business Taxes Law Guide—Revision 2024
Tax on Insurers Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 7. Insurance Taxation
Chapter 5. Payment and Collection
Article 2. Interest and Penalties*
Section 12636
12636. Excusable delay. [Repealed by Stats. 2013, Ch. 33 (SB 78) in effect June 27, 2013.]
12636. Excusable delay. [Repealed by Stats. 2013, Ch. 33 (SB 78), effective January 1, 2015.]
12636. Excusable delay. (a) If the board finds that an insurer's failure to make a timely return or payment is due to reasonable cause and to circumstances beyond the insurer's control, and which occurred despite the exercise of ordinary care and in the absence of willful neglect, the insurer may be relieved of the penalty provided by Section 12258, 12287, 12631, 12632, or 12633.
(b)Any insurer seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which the claim for relief is based.
History—Added by Stats. 2013, Ch. 33 (SB 78), in effect June 27, 2013, but operative July 1, 2013. Stats. 2017, Ch. 561 (AB 1516), in effect January 1, 2018, deleted "12282," after "Section 12258," in subdivision (a); designated former second paragraph of subdivision (a) as subdivision (b); and deleted former subdivision (b).
* Former Article 2, Suits for Taxes, was renumbered as Article 3 by Stats. 1961, p. 1988, operative January 1, 1962.