California Revenue and Taxation Code

§ 6593.5

RTC § 6593.5 Effective Jan 1, 2023Div. 2 · Part 1 · Ch. 5 · Art. 6

Statute text

(a)The department, in its discretion, may relieve all or any part of the interest imposed on a person by this part under the following circumstances:

(1)Where the failure to pay tax is due in whole or in part to an unreasonable error or delay by an employee of the department acting in their official capacity.

(2)Where failure to pay sales or use tax was the direct result of an error or delay by a state agency that collects the tax on behalf of the California Department of Tax and Fee Administration.

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Legislative history

Amended by Stats. 2022, Ch. 474, Sec. 6. (SB 1496) Effective January 1, 2023.