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Business Taxes Law Guide—Revision 2025
Timber Yield Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 18.5. Timber Yield Tax
Chapter 5. Determinations
Article 6. Interest and Penalties
Section 38452
38452. Excusable delay. (a) If the department finds that a person’s failure to make a timely 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 38421 and 38451.
(b) Except as provided in subdivisions (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 provides for efficient resolution of requests for relief pursuant to this section.
History—Stats. 2000, Ch. 1052 (AB 2898), in effect January 1, 2001, designated the former first paragraph as subdivision (a); designated the former second paragraph as subdivision (b) and added "Except as provided in subdivision (c)," before "any person" and substituted "he or she bases his or her" for "he bases his" after "upon which" in the first sentence therein; and added subdivision (c). Stats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, substituted "department" for "board" throughout the section; substituted "subdivisions" for "subdivision" after "provided in,", added "and (d)," after "(c)", substituted "the person" for "he or she" before "bases", and "the" for "his or her" before "claim" in subdivision (b); added new subdivision (c); relettered former subdivision (c) to (d).