Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Sales And Use Tax Law

CHAPTER 5. DETERMINATIONS

Article 6. Interest and Penalties

Section 6593

6593. Disaster. If the board finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 6459, 6480.4, 6480.8, 6513, 6591, and 6592.5.

Any person seeking to be relieved of the interest shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief.

History.—Added by Stats. 1980, Ch. 994, effective September 21, 1980. Stats. 1981, Ch. 947, in effect January 1, 1982, deleted "natural" before "disaster" in the first paragraph. Stats. 1986, Ch. 214, effective June 27, 1986, added reference to Sections 6480.4 and 6480.8. Stats. 1993, Ch. 1109, in effect January 1, 1994, deleted "and" before "6591" and added ", and 6592.5" following "6591" in the first paragraph, added "or she" following "he" and added "or her" following "his" in the second paragraph.