Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Use Fuel Tax Law

CHAPTER 4. DETERMINATIONS.

Article 6. Interest and Penalties

Section 8877

8877. Reasonable cause for delay; 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 8760, 8801, 8854, and 8876.

(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. 1983, Ch. 1102, in effect September 27, 1983, added "8756.5," after "8801" in the first paragraph. Stats. 1984, Ch. 512, effective July 17, 1984, operative July 1, 1985, added "secure a . . . permit or to" after "person's failure to," added "8701" after "Sections" near the end of first paragraph, changed "he" to "he or she" and "his" to "his or her" in second paragraph. Stats. 1989, Ch. 768, in effect January 1, 1990, added "8854,", after "8801," in the first paragraph. Stats. 1999, Ch. 941 (SB 1231), in effect January 1, 2000, deleted "secure a use fuel tax permit or to" after "person's failure to" and deleted "8701, 8756.5" after "provided by Sections" in the first paragraph. Stats. 2000, Ch. 1052 (AB 2898), in effect January 1, 2001, added subdivision letter designation (a) before first paragraph, added "8760," after "provided by Sections" in subdivision (a); added subdivision letter designation (b) before second paragraph, added "Except as provided in subdivision (c), any" in the first sentence of subdivision (b); and added subdivision (c).