Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Chapter 3. Determinations

Article 1. Returns and Payments

Section 46157

46157. Relief of interest. (a) If the board finds that a person's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 46153, 46154, 46160, and 46253.

(b) Any person seeking to be relieved of the 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. 2000, Ch. 923 (AB 2894), in effect January 1, 2001, substituted "46154, 46160" for "46155" after "Sections 46153," in subdivision (a).