News Release

Contact: Office of Public Affairs
For Immediate Release
July 24, 2015
NR 63-15-G

Tax Relief Available for Business Owners Affected by Storms in Southern California

Sacramento – The California State Board of Equalization (BOE) has announced that business owners and feepayers impacted by the severe storms in Imperial, Kern, Los Angeles, Riverside, San Bernardino and San Diego counties may request an extension to file their returns, relief of penalties and/or interest from some taxes and fees, or to replace copies of records lost to damage.

"I hope that this relief will help the affected business owners and fee payers return to business as usual," said Board of Equalization Chairman Jerome Horton.

"We're sensitive to the needs of business owners and want to provide sufficient time for anyone who has been affected by these storms," said Vice Chair George Runner.

Tax and feepayers can go online to request relief from penalty and/or interest, and an extension of time to file a tax/fee return. Any tax or fee payer can use the online system to make their request for the tax and fee programs listed below.

Those without Internet access may call the BOE customer service center at 1-800-400-7115 (TTY: 711), Monday through Friday from 8:00 a.m. to 5:00 p.m. (Pacific Time).

Relief from penalty and interest is available for the following programs.

  • Sales and Use Taxes
  • Fire Prevention Fee
  • Alcoholic Beverage Tax
  • Cigarette and Tobacco Products Tax
  • Energy Resources Surcharge
  • Emergency Telephone Users Surcharge
  • Natural Gas Surcharge
  • Timber Yield Tax
  • Fuel Taxes (Diesel Fuel Tax, Interstate User Tax, Use Fuel Tax, Motor Vehicle Fuel Tax, Aircraft Jet Fuel Tax)
  • Underground Storage Tank Maintenance Fee
  • Oil Spill Prevention Fee and Oil Spill Response Fee
  • Lumber Assessment Fee
  • Childhood Lead Poisoning Prevention Fee
  • Integrated Waste Management Fee
  • Occupational Lead Poisoning Prevention Fee
  • Electronic Waste Recycling (eWaste) Fee
  • Marine Invasive Species Fee (Ballast Water Management Fee)
  • California Tire Fee (Tire recycling fee)
  • Hazardous Substances Fees (Environmental Fee, Activity Fee, Generator Fee, Disposal Fee, Facility Fee)
  • Water Rights Fee

Information is also available in Spanish (Información está disponible en español).

The Franchise Tax Board (FTB) is also ready to assist taxpayers in any hardship situation. For detailed information on installment arrangements or their Disaster Loss – How to Claim a State Tax Deduction publication, taxpayers can go to or call the FTB Assistance Line at 1-800-852-5711 (TTY: 800-822-6268), Monday through Friday from 7 a.m. to 5 p.m. (Pacific Time), except holidays.

The five-member California State Board of Equalization (BOE) is a publicly elected tax board that serves a significant role in the assessment and administration of property taxes.

Note: This news release may discuss complex tax laws and concepts. It may not address every situation, and is not considered written advice under Revenue and Taxation Code section 6596. Changes in law or regulations may have occurred since the time this news release was written. If there is a conflict between the text of this news release and the law, decisions will be based upon the law and not this news release. For specific help, please contact the BOE at 1-800-400-7115.