Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Alcoholic Beverage Tax Law


Article 1 Returns and Payments

Section 32255

32255. Reasonable cause for delay; penalty relief. (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 32252, 32260, 32291, and 32305.

(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.—Added by Stats. 1963, p. 2846, in effect September 20, 1963. Stats. 1989, Ch. 768, in effect January 1, 1990, deleted "and" after "32291," and added ", and 32305" after "32292". Stats. 2000, Ch. 1052 (AB 2898), in effect January 1, 2001, added subdivision letter designation (a) before first paragraph, added "32260" after "32252" in subdivision (a); added subdivision letter designation (b) before second paragraph; substituted "Except as provided in subdivision (c), any" for "Any" before "person seeking to be relieved", added "or she" after "which he", and added "or her" after "bases his" in subdivision (b); and added subdivision (c). Stats. 2001, Ch. 251 (AB 1123), in effect January 1, 2002, deleted "32292" after "32252, 32260, 32291," in subdivision (a).