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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 35051
35051. Authority to Grant Relief Due to Disaster and Contents of a Request for Such Relief.
Reference: Sections 6593, 7658, 8878, 30283, 38453, 40103, 41097, 43158, 45156, 46157, 50112.3, 55046.5 and 60211, Revenue and Taxation Code.
(a) If a taxpayer's failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the taxpayer may be relieved of interest imposed under:
(1) Sales and Use Tax Law: Revenue and Taxation Code sections 6459, 6480.4, 6513, 6591, and 6592.5.
(2) Motor Vehicle Fuel Tax Law: Revenue and Taxation Code sections 7655, 7656, 7659.9, 7661, and 7706.
(3) Use Fuel Tax Law: Revenue and Taxation Code sections 8754, 8760, 8803, and 8876.
(4) Cigarette and Tobacco Products Tax Law: Revenue and Taxation Code sections 30171, 30185, 30190, 30223, and 30281.
(5) Timber Yield Tax Law: Revenue and Taxation Code sections 38405, 38423, and 38451.
(6) Energy Resources Surcharge Law: Revenue and Taxation Code sections 40065, 40067, 40083, and 40101.
(7) Emergency Telephone Users Surcharge Law: Revenue and Taxation Code sections 41054, 41060, 41082, and 41095.
(8) Hazardous Substances Tax Law: Revenue and Taxation Code sections 43154, 43155, 43170, and 43201.
(9) Integrated Waste Management Fee Law: Revenue and Taxation Code sections 45152, 45153, 45160, and 45201.
(10) Oil Spill Response, Prevention, and Administration Fees Law: Revenue and Taxation Code sections 46153, 46154, 46160, and 46253.
(11) Underground Storage Tank Maintenance Fee Law: Revenue and Taxation Code sections 50111, 50112, and 50112.7.
(12) Fee Collection Procedures Law: Revenue and Taxation Code sections 55041, 55042, 55050, and 55061.
(13) Diesel Fuel Tax Law: Revenue and Taxation Code sections 60207, 60208, 60250, 60302, and 60339.
(b) A request for relief of interest due to a disaster must:
(1) Be in writing;
(2) Identify the disaster due to which relief is sought;
(3) Identify the period for which relief is sought; and
(4) Be signed by the taxpayer requesting such relief under penalty of perjury.
(c) A request for relief of interest 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 5248 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.