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 320.0220

320.0220 Relieved of Penalty and Interest. If a taxpayer is eligible to be relieved of a penalty and/or interest pursuant to Revenue and Taxation Code sections 6592 and 6593, it is irrelevant that the penalty and interest were assessed by a determination. 6/11/93.