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Business Taxes Law Guide – Revision 2021
 

Sales And Use Tax Law

CHAPTER 5. DETERMINATIONS

Article 6. Interest and Penalties

Section 6592


6592. Excusable delay. (a) (1) If the department finds that a person's failure to make a timely return 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 shall be relieved of the penalties provided by Sections 6452.05, 6476, 6477, 6479.3, 6480.4, 6511, 6565, 6591, 7051.2, 7073, and 7074.

(2) If the department finds, with respect to the information return required by Section 6452.05, that a person’s failure to accurately disclose information 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 shall be relieved of the relevant penalty provided by Section 6591.3.

(b) Except as provided in subdivision (c), a person seeking to be relieved of the penalty shall file with the department a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief.

(c) The department shall establish criteria that provides for efficient resolution of requests for relief pursuant to this section.

History—Added by Stats. 1963, p. 2845, in effect September 20, 1963. Stats. 1967, p. 2398, in effect November 8, 1967, added sections "6476, 6477." Stats. 1984, Ch. 1707, effective January 1, 1985, added "6565," after "6611." Stats. 1985, Ch. 1343, effective January 1, 1986, added "and 7051.2" at the end of first paragraph. Stats. 1986, Ch. 214, effective June 27, 1986, added reference to Sections 6480.4 and 6480.8. Stats. 1991, Ch. 473, in effect January 1, 1992, substituted "shall" for "may" after "the person", substituted "penalties" for "penalty" after "relieved of the", and added "and subdivisions (d) and (e) of Section 6479.3" after "7051.2". Stats. 1999, Ch. 865, (SB 1302), in effect January 1, 2000, added "6479.3" after "6477", and deleted "and subdivisions (d) and (e) of Section 6479.3" after "and 7051.2" in the first paragraph. Stats. 2000, Ch. 1052 (AB 2898), in effect January 1, 2001, added subdivision letter designation (a) before first paragraph; created new subdivision (b) with former second paragraph, and substituted "Except as … (c) any" for "Any" therein; and added subdivision (c). Stats. 2004, Ch. 226 (SB 1100), deleted "and" after "6565, 6591" and added "7073 and 7074" after "7051.2" in subdivision (a). Stats. 2020, Ch. 17 (AB 90), in effect June 29, 2020, redesignated subdivision (a) as subdivision (a)(1), and therein added "6452.05," after "Sections", and deleted "6480.8," after "6480.4,"; added subdivision (a)(2); substituted ", a" for "any", "the person" for "his or her", and "the" for "his or her" in subdivision (b); and substituted "department" for "board" throughout.