California Revenue and Taxation Code

§ 19104

RTC § 19104 Effective Jan 1, 2004Div. 2 · Part 10.2 · Ch. 4 · Art. 6

Statute text

(a)The Franchise Tax Board may abate all or any part of any of the following:

(1)Any interest on a deficiency or related to a proposed deficiency to the extent that interest is attributable in whole or in part to any unreasonable error or delay by an officer or employee of the Franchise Tax Board (acting in his or her official capacity) in performing a ministerial or managerial act.

(2)Any interest on a payment of any tax described in Section 19033 to the extent that any delay in that payment is attributable to an officer or employee of the Franchise Tax Board (acting in his or her official capacity) being dilatory in performing a ministerial or managerial act.

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Legislative history

Amended by Stats. 2003, Ch. 455, Sec. 2. Effective January 1, 2004.