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Business Taxes Law Guide – Revision 2024
 

California Department of Tax and Fee Administration

Title 18. Public Revenues
Division 5. California Department of Tax and Fee Administration

Chapter 1. Appeals

Article 4B. Other Requests for Relief of Penalties and Interest

Rule 35048

35048. Authority to Grant Relief of Penalty for Reasonable Cause and Contents of a Request for Such Relief.

Reference: Sections 6074, 6592, 7657, 7726, 7727, 8877, 30282, 38452, 40102, 41096, 43157, 45155, 46156, 50112.2, 55044, 60209, 60361 and 60361.5, Revenue and Taxation Code.

(a) Authority to Grant Relief. If a taxpayer's failure to make a timely return, report, payment, or prepayment, or failure to comply with a written notice issued under Revenue and Taxation Code section 6074, subdivision (a) 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 taxpayer may be relieved of the penalties imposed under:

(1) Sales and Use Tax Law: Revenue and Taxation Code sections 6074, 6476, 6477, 6479.3, 6480.4, 6480.8, 6511, 6565, 6591, 7051.2, 7073, and 7074.

(2) Motor Vehicle Fuel Tax Law: Revenue and Taxation Code sections 7655, 7659.5, 7659.6, 7659.9, 7660, 7705, 7713, 7726, and 7727.

(3) Use Fuel Tax Law: Revenue and Taxation Code sections 8760, 8801, 8854, and 8876.

(4) Cigarette and Tobacco Products Tax Law: Revenue and Taxation Code sections 30171, 30190, 30221, 30264, and 30281.

(5) Timber Yield Tax Law: Revenue and Taxation Code sections 38421 and 38451.

(6) Energy Resources Surcharge Law: Revenue and Taxation Code sections 40067, 40081, 40096, and 40101.

(7) Emergency Telephone Users Surcharge Law: Revenue and Taxation Code sections 41060, 41080, 41090, and 41095.

(8) Hazardous Substances Tax Law: Revenue and Taxation Code sections 43155, 43170, and 43306.

(9) Integrated Waste Management Fee Law: Revenue and Taxation Code sections 45153, 45160, and 45306.

(10) Oil Spill Response, Prevention, and Administration Fees Law: Revenue and Taxation Code sections 46154, 46154.1, 46160, 46251, and 46356.

(11) Underground Storage Tank Maintenance Fee Law: Revenue and Taxation Code sections 50112, 50112.7, and 50119.

(12) Fee Collection Procedures Law: Revenue and Taxation Code sections 34013, 55042, 55050, and 55086.

(13) Diesel Fuel Tax Law: Revenue and Taxation Code sections 60207, 60250, 60301, 60338, 60355, 60361, and 60361.5.

(b) Contents of Request.

(1) A request for relief of penalty based upon reasonable cause and circumstances beyond the taxpayer's control must be in writing, identify the penalty from which relief is sought, state the specific facts upon which the request is based, and be signed by the taxpayer requesting relief under penalty of perjury.

(2) A request for relief of penalty based upon reasonable cause and circumstances beyond the taxpayer's control may also be filed online through CDTFA's website at www.cdtfa.ca.gov.

History—New regulation filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Regulation refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Regulation refiled December 17, 2018, as an emergency; effective and operative December 17, 2018. Certificate of Compliance transmitted to OAL on February 20, 2019 and filed March 19, 2019. (The regulation incorporates provisions from regulation 5245 in division 2.1.)

Note.—Authority cited: Sections 15570.40 and 15606, Government Code; Section 25215.74, Health and Safety Code; Sections 7051, 8251, 9251, 30451, 34013, 38701, 40171, 41128, 42020, 42103, 43501, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code.