Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Integrated Waste Management Fee Law

Revenue and Taxation Code

Chapter 3. Determinations

Article 1. Reports and Payments

Section 45155

45155. Excusable delay. (a) If the board finds that a person's failure to make a timely report or return or payment is due to reasonable cause and circumstances beyond the person's control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty provided by Sections 45153, 45160, and 45306.

(b) Except as provided in subdivision (c), 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.

(c) The board shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section.

History.—Stats. 1992, Ch. 105, in effect June 30, 1992, added the subsection designations "(a)" and "(b)" and added "or return" after "report" in the first paragraph. Stats. 1995, Ch. 630, in effect January 1, 1996, added "and 45306" after "by Section 45153" in subdivision (a). Stats. 2000, Ch. 1052 (AB 2898), effective January 1, 2001, substituted "Sections 45153, 45160, and 45306" for "Section 45153 and 45306" in subdivision (a), added "Except as provided in subdivision (c)" before "any person seeking" in subdivision (b), added subdivision (c).