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BTLG Table of Contents > Sales and Use Tax Annotations > I > 320.0000 Interest and Penalties > Annotation 320.0125

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320.0000 Interest and Penalties—Regulation 1703

Annotation 320.0125

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320.0125 Interest—Nonabatement. A determination by the Board to "delete the failure to file penalty and redetermine the tax on a sales price of $140,000" did not result in the abatement of interest. Section 6593 provides for relief of interest where failure to file a return timely was due to a "disaster." In this instance, the failure to file timely was due to an apparent misunderstanding by the taxpayer who believed the Coast Guard was going to tell the Board to send a bill for tax upon completion of the documentation process. This is not a "disaster" covered by section 6593.

Additionally, this matter is not eligible for "settlement" consideration pursuant to section 7093.5, as the applicable section pertains only to settlement of certain "civil tax matter disputes." The object of the section was for the purpose of producing a settlement during the administrative process. Since there is no longer any on-going administrative process, this matter is beyond that stage. The available remedy is to pay the liability and file a claim for refund. 4/11/94.