Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Cigarette and Tobacco Products Tax Law

CHAPTER 4. DETERMINATIONS.

Article 6. Interest and Penalties

Section 30282

30282. Excusable delay. (a) If the board finds that a person's failure to make a timely report or payment is due to reasonable cause and circumstances beyond the person's control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, the person may be relieved of the penalty provided by Sections 30171, 30190, 30221, 30264, and 30281.

(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. 1968, p. 1414, in effect November 13, 1968. Stats. 1989, Ch. 768, in effect January 1, 1990, added "30264" after "30221" in first paragraph, and added "or she" after "he" and "or her" after "him" in second paragraph. Stats. 2000, Ch. 1052 (AB 2898), in effect January 1, 2001, added subdivision letter designation (a) before first paragraph, added "30190," after "Sections 30171," 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" in the first sentence of subdivision (b); and added subdivision (c).