Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Underground Storage Tank Maintenance Fee Law
Revenue and Taxation Code
Chapter 3. Determinations
Article 1. Reports and Payments
50112.4. Relief of interest. (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay fees is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity.
(b) For purposes of this section, an error or delay shall be deemed to have occurred only if no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the feepayer.
(c) Any person seeking relief under this section shall file with the board a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the board may require.
(d) The board may grant relief only for interest imposed on fee liabilities that arise during taxable periods commencing on or after January 1, 2000.
History.—Added by Stats. 1999, Ch. 929 (AB 1638), in effect January 1, 2000. Stats. 2000, Ch. 923 (AB 2894), in effect January 1, 2001, deleted "or" after "fee was not made timely" in subdivision (a); and substituted "feepayer" for "fee payer" after "or failure to act by," in subdivision (b). Stats. 2001, Ch. 251 (AB 1123), substituted "this part" for "Section 50112.1 and . . . not made timely," in subdivision (a), effective January 1, 2002.