Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Integrated Waste Management Fee Law
Revenue and Taxation Code
Chapter 3. Determinations
Article 1. Reports and Payments
45156. Relief from interest; disaster. If the board finds that a person's failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of interest provided for by Sections 45152, 45153, 45160, and 45201. Any person seeking to be relieved of interest 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.
History.—Stats. 1989, Ch. 14, First Extraordinary Session, in effect November 7, 1989. Stats. 2000, Ch. 923 (AB 2898), effective January 1, 2001, substituted "45153, 45160" for "45154" in first sentence.