California Revenue and Taxation Code

§ 43157

RTC § 43157 Effective Jul 2, 2024Div. 2 · Part 22 · Ch. 3 · Art. 1

Statute text

(a)If the California Department of Tax and Fee Administration finds that a person’s failure to make a timely return, installment, prepayment, or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty provided by Sections 43155, 43155.01, 43170, and 43306.

(b)Except as provided in subdivisions (c) and (d), any person seeking to be relieved of the penalty shall file with the California Department of Tax and Fee Administration a statement, under penalty of perjury, setting forth the facts upon which the person bases the claim for relief.

(c)(1) Subject to paragraph (2), the California Department of Tax and Fee Administration may grant relief of the penalty for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b).

…

Legislative history

Amended by Stats. 2024, Ch. 72, Sec. 54. (SB 156) Effective July 2, 2024.