Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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320.0000 INTEREST AND PENALTIES—Regulation 1703

Annotation 320.0215

320.0215 Relief of Interest—Section 6593.5. Section 6593.5(a) was amended effective January 1, 2002, to substitute "this part" for "sections 6480.4, 6480.8, 6513, 6591 and 6592.5." This amendment allows the Board to grant relief of interest imposed under section 6482 for audit determinations that contain tax liabilities for reporting periods commencing on or after July 1, 1999.

In November 2001, a taxpayer filed a request for relief of interest that accrued from November 1, 1999 to June 30, 2001 for a determination covering the third quarter of 1999. Prior to the January 1, 2002, effective date of the amendment, the Board did not have the authority to grant the relief, and the request was denied.

Although the taxpayer's initial request for relief was denied, the amendment to section 6593.5 does not preclude a qualifying taxpayer from resubmitting a request for the same period and obtaining relief. 2/16/05. (2006–1).