Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Energy Resources Surcharge Law
CHAPTER 4. DETERMINATION OF SURCHARGE
Article 6. Interest and Penalties
40103. 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 40065, 40067, 40083, and 40101.
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 "40067," after "by Sections 40065," of first sentence, added "or she" after "upon which he" of second sentence and added "or her" after "bases his" of second sentence.