Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Hazardous Substances Tax Annotation
Determination, Claims, and Statute Of Limitations
Relief from Interest
The assessment of interest on the underpayment of hazardous waste fees is mandatory. A feepayer's bankruptcy is not the type of disaster contemplated by the Legislature when it adopted Revenue and Taxation Code section 43158, which allows the Board to grant relief from interest when the failure to timely file a return is due to a disaster. 7/7/95.