Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Alcoholic Beverage Tax Law


Article 1 Returns and Payments

Section 32256

32256. Relief from interest; disaster. If the board finds that a person's failure to make a timely report 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 32252, 32253, 32260, and 32291.

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. 1981, Ch. 947, in effect January 1, 1982. Stats. 2000, Ch. 923 (AB 2894), in effect January 1, 2001, added "32252" after "provided by Sections", deleted "32254" after "32253", and added "32260" after "32253" in the first paragraph; and added "or she" after "upon which he" and added "or her" after "bases his" in the second paragraph.