California Revenue and Taxation Code

§ 19132.5

RTC § 19132.5 Effective Jun 30, 2022Div. 2 · Part 10.2 · Ch. 4 · Art. 7

Statute text

(a)(1) An individual taxpayer may elect to request a one-time abatement of a timeliness penalty under this section for a timeliness penalty that has been considered and rejected for abatement pursuant to the provisions of the section under which the penalty is imposed.

(2)An individual taxpayer may, in lieu of requesting consideration for abatement pursuant to the section under which the timeliness penalty is imposed, instead request a one-time abatement of a timeliness penalty under this section.

(b)If a taxpayer described in subdivision (a) requests, either orally or in writing, the abatement of a timeliness penalty pursuant to this section, the timeliness penalty shall be abated if all of the following apply:

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Legislative history

Repealed and added by Stats. 2022, Ch. 55, Sec. 10. (AB 194) Effective June 30, 2022.