Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010

Fee Collection Procedures Law

Chapter 3. Determinations

Article 1. Returns and Payments

Section 55044

55044. Relief of penalty; excusable delay. (a) If the board 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 55042, 55050, and 55086.

(b) Except as provided in subdivision (c), any person seeking to be relieved of the penalty 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.

(c) The board shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section.

History.—Stats. 2000, Ch. 1052 (AB 2898), effective January 1, 2001, renumbered first sentence as subdivision (a), renumbered second sentence as subdivision (b), substituted "55042, 55050, and 55086" for "55042 and 55086", added "Except as provided in subdivision (c)" to subdivision (b), added subdivision (c).