Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Integrated Waste Management Fee Law

Revenue and Taxation Code

Chapter 3. Determinations

Article 1. Reports and Payments

Section 45156

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.