Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Alcoholic Beverage Tax Law
CHAPTER 6. DETERMINATIONS
Article 1.1. Payment by Electronic Funds Transfer1
32261. Relief of penalty. If the board finds that a person's failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person's control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision (e) of Section 32260. 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.
1Article 1.1 was added by Stats. 2000, Ch. 923 (AB 2894), in effect January 1, 2001.