Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Energy Resources Surcharge Law


Article 6. Interest and Penalties

Section 40102

40102. Excusable delay. (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 40067, 40081, 40096, and 40101.

(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.—Stats. 1996, Ch. 1087, in effect January 1, 1997, added ", 40096," after "by Sections 40081" in the first paragraph, and added "or she" after "upon which he" and added "or her" after "bases his" in the second paragraph. Stats. 2000, Ch. 1052 (AB 2898), in effect January 1, 2001, re-numbered first paragraph as subdivision (a), added "40067" after "provided by Sections" of subdivision (a), re-numbered second sentence as subdivision (b), added "Except as provided in subdivision (c)," before "any person seeking" to subdivision (b), added subdivision (c).