Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Hazardous Substances Tax Law

CHAPTER 3. DETERMINATIONS

Article 1. Returns and Payments

Section 43157

43157. Excusable delay. (a) If the board finds that a person's failure to make a timely return, prepayment, 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 43155, 43170, and 43306.

(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. 1989, Ch. 768, in effect January 1, 1990, substituted "43306" for "43251". Stats. 2000, Ch. 1052 (AB 2898), effective January 1, 2001, re-numbered first sentence as subdivision (a), re-numbered second sentence as subdivision (b), added "prepayment" after "a timely return" in subdivision (a), substituted "43155, 43170, and 43306" for "43155 and 43306" in subdivision (a), added "Except as provided in subdivision (c)," before "any person seeking" in subdivision (b), added subdivision (c).