Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Diesel Fuel Tax Annotations
Relief From Interest Due to Natural Disaster. The Board does not have the authority to grant to California IFTA licensees blanket relief from interest for late payment of taxes due to natural disaster, even when requested to do so by another IFTA member jurisdiction. Each taxpayer is required to individually seek relief from interest under section 60211 by filing with the board a statement under penalty of perjury which supports a finding that failure to timely make a return or payment was due to a disaster and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect. 2/10/98. (M99–1).