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Business Taxes Law Guide—Revision 2024
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
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 subdivisions (c) and (d), 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) (1) Subject to paragraph (2), the department may grant relief of the penalty for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the department pursuant to subdivision (b).
(2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.
(d) 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. Amended by Stats. 1967, p. 2398, in effect November 8, 1967, added sections "6476, 6477." Amended by Stats. 1984, Ch. 1707, effective January 1, 1985, added "6565," after "6611." Amended by Stats. 1985, Ch. 1343, effective January 1, 1986, added "and 7051.2" at the end of first paragraph. Amended by Stats. 1986, Ch. 214, effective June 27, 1986, added reference to Sections 6480.4 and 6480.8. Amended by 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". Amended by 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. Amended by 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). Amended by Stats. 2004, Ch. 226 (SB 1100), deleted "and" after "6565, 6591" and added "7073 and 7074" after "7051.2" in subdivision (a). Amended by 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. Amended by Stats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, substituted "subdivisions (c) and (d)" for "subdivision (c)" after "Except as provided in" in subdivision (b), relettered subdivision (c) to (d), and added a new subdivision (c).