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Relief Requests Help

1. Declaration of Timely Mailing
   1. Type(s) of Document(s) Mailed
   2. Type of Billing
   3. Liability Period
   4. Did You Submit a Replacement Form and/or Payment?
   5. Title
2. Request for Extension of Time to File a Tax/Fee Return
   1. Select a Reason For Your Request
   2. Filing Year and Period
   3. Purchase Date
   4. Title
3. Request for Relief from Penalty
   1. Certain penalties may not be subject to relief or cannot be processed through this system
   2. Type of Billing
   3. Add Additional Period
   4. Liability Period
   5. Select a reason for your request
   6. Title
4. Request for Relief from Interest
   1. Type of Billing
   2. Liability Period
   3. Title
5. Request for Relief from Penalty and Interest Due to Disaster
   1. Type of Billing
   2. Add Additional Period
   3. Liability Period
   4. Title
6. Request for Relief from Collection Cost Recovery Fee
   1. Type of Billing
   2. Add Additional Period
   3. Liability Period
   4. Title

1. Declaration of Timely Mailing

   A Declaration of Timely Mailing (DTM) may be submitted when a penalty and interest on a liability were assessed for a document that was mailed timely but postmarked after the due date.

   Please note: The person who mailed the document must complete and submit the DTM.

   1. Type(s) of Document(s) Mailed

      Return Form - Select this option if you mailed a return form on or before the due date.

      Prepayment Form - Select this option if you mailed a prepayment form on or before the due date (for Hazardous Waste accounts).

      Payment - Select this option if you mailed a payment by paper check on or before the due date. Use this option if you have proof that your payment was mailed on or before the due date.

      Return Form with Payment - Select this option if you mailed a return form with a payment on or before the due date.

      Prepayment Form with Payment - Select this option if you mailed a prepayment form with a payment on or before the due date (for Hazardous Waste accounts).

   2. Type of Billing

      Return/Prepayment - Select this option if you were billed for penalty and/or interest for a return or prepayment.

      Audit/Other Billing - Select this option if you were billed for penalty and/or interest for an audit determination or other liability issued on a Notice of Determination or Notice of Successor Liability.

   3. Liability Period

      Enter the beginning and end dates for the liability.

   4. Did You Submit a Replacement Form and/or Payment?

      Indicate “Yes” if you sent a replacement form or submitted a replacement payment for lost documents.

   5. Title

      Enter the title of the person completing this request (ex. owner, bookkeeper, CPA)

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2. Request for Extension of Time to File a Tax/Fee Return

   You may request an extension if additional time is needed to file your tax or fee return/prepayment and/or payment. The due date may be extended by one month and the late filing and/or late payment penalties may be waived.

   Please note:

   • Extension request must be submitted no later than one month following the due date of your return/prepayment and payment
   • Payment of tax or fee due no later than one month following the due date of your return or prepayment
   • The period of the extension cannot exceed one month after the due date of the return

   If an extension for a payment is granted, interest will be due from the original due date to the date of payment.

   All requests are subject to Board review and approval.

   1. Select a Reason for Your Request

      Select the reason for your request by checking the appropriate box.

   2. Filing Year and Period

      Select the year and filing period. Only years and periods within the extension time will be displayed.

   3. Purchase Date

      This is the purchase date of your vehicle, vessel, aircraft or other tangible personal property. If this date is incorrect, please contact BOE at 916-445-9524.

   4. Title

      Enter the title of the person completing this request (ex. owner, bookkeeper, CPA)

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3. Request for Relief from Penalty

   You may request relief from penalty if your return, prepayment, and/or payment were late and your failure to timely file and/or pay was due to reasonable cause and circumstances beyond your control.

   Please note:

   • All requests are subject to Board review and approval.
   • The tax/fee liability may be required to be paid in full prior to processing your relief request.
   • If the penalty is relieved, applicable interest must be paid.
   • If you made payments for a liability that you are requesting relief, you must file a Claim for Refund (BOE-101) within six months from the date of each payment or you will lose the opportunity to obtain a refund for the amount(s) paid. See Publication 117, Filing a Claim for Refund for additional information.
   1. Certain penalties may not be subject to relief or cannot be processed through this system

      Some penalties that cannot be processed are:

      • Failure to obtain a permit
      • Fraud
      • Fuel tank inspection refusal
      • Misuse of an exemption certificate
      • Misuse of a resale certificate
      • Negligence
      • Taxable use of dyed diesel fuel

      If you were assessed one or more penalties and believe they were assessed in error, please contact the BOE at the telephone number on your notice.

   2. Type of Billing

      Return/Prepayment - Select this option if you were billed penalties for filing a return or prepayment form and/or timely paying after the due date.

      Audit/Other Billing - Select this option if you were billed penalties for an audit determination or other liability issued on a Notice of Determination or a Notice of Successor Liability.

   3. Add Additional Period

      Select this button to add additional periods to your request. The reason selected for your request must apply to all periods added.

   4. Liability Period

      Enter the beginning and end dates for the liability.

   5. Select a reason for your request

      Indicate the reason for your request for relief from penalty by selecting the appropriate box. Only one reason may be selected.

   6. Title

      Enter the title of the person completing this request (ex. owner, bookkeeper, CPA)

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4. Request for Relief from Interest

   Relief from interest may be requested for the following reasons:

   • An unreasonable error or delay by a BOE employee acting in his or her official capacity and no significant aspect of the error or delay is attributable to your actions or your failure to act
   • An error was made by the Department of Motor Vehicles (DMV) in calculating the amount of use tax due on your DMV registered vehicle or vessel

   Please note:

   • Requests submitted are subject to Board review and approval. All or part of the interest may be relieved.
   • If you made payments for a liability that you are requesting relief, you must file a Claim for Refund (BOE-101) within six months from the date of each payment or you will lose the opportunity to obtain a refund for the amount(s) paid. See Publication 117, Filing a Claim for Refund for additional information.
   1. Type of Billing

      Return/Prepayment - Select this option if you were billed interest for a return or prepayment.

      Audit/Other Billing - Select this option if you were billed interest for an audit determination or other liability issued on a Notice of Determination or a Notice of Successor Liability.

   2. Liability Period

      Enter the beginning and end dates for the liability.

   3. Title

      Enter the title of the person completing this request (ex. owner, bookkeeper, CPA)

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5. Request for Relief from Penalty and Interest Due to Disaster

   If you are a disaster victim, you may request relief from penalty and interest if the failure to file a timely tax/fee return and/or pay, or failure to pay using the correct payment method was due to circumstances beyond your control.

   Please note:

   • All requests are subject to Board review and approval.
   • If you made payments for a liability that you are requesting relief, you must file a Claim for Refund (BOE-101) within six months from the date of each payment or you will lose the opportunity to obtain a refund for the amount(s) paid. See Publication 117, Filing a Claim for Refund for additional information.
   1. Type of Billing

      Return/Prepayment - Click to add additional periods to your request. The reason for your request must apply to all the periods added.

      Audit/Other Billing - Select this option if you were billed penalties and interest for an audit determination or other liability issued on a Notice of Determination or a Notice of Successor Liability.

   2. Add Additional Period

      Click to add additional periods to your request. The reason for your request must apply to all the periods added.

   3. Liability Period

      Enter the beginning and end dates for the liability.

   4. Title

      Enter the title of the person completing this request (ex. owner, bookkeeper, CPA)

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6. Request for Relief from Collection Cost Recovery Fee

   A collection recovery fee (CRF) is assessed to most past due liabilities that remain unpaid for more than 90 days. BOE may grant relief from the CRF if it is determined that failure to pay a past due liability was due to reasonable cause and circumstances beyond your control. Your request cannot be processed until the tax/fee, interest and penalty for which the CRF was assessed has been paid in full.

   1. Type of Billing

      Return/Prepayment - Select this option if a CRF was assessed on a past due liability for a return or prepayment.

      Audit/Other Billing - Select this option if a CRF was assessed on a past due liability for an audit determination or other liability issued on a Notice of Determination or a Notice of Successor Liability.

   2. Add Additional Period

      Click to add additional periods to your request. The reason for your request must apply to all the periods added.

   3. Liability Period

      Enter the beginning and end dates for the liability.

   4. Title

      Enter the title of the person completing this request (ex. owner, bookkeeper, CPA)

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