California Revenue and Taxation Code

§ 11409

RTC § 11409 Effective Jan 1, 2002Div. 2 · Part 6 · Ch. 3

Statute text

(a)The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay tax is due in whole or in part to an unreasonable error or delay by an employee of the board acting in his or her official capacity.

(b)For purposes of this section, an error or delay shall be deemed to have occurred only if the person filed a timely report and no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the taxpayer.

(c)Any person seeking relief under this section shall file with the board a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the board may require.

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Legislative history

Amended by Stats. 2001, Ch. 251, Sec. 16. Effective January 1, 2002.