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Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 6. Determinations
Article 1 Returns and Payments
Section 32255
32255. Penalty relief; reasonable cause for delay. (a) If the board 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 may be relieved of the penalty provided by Sections 32252, 32260, 32291, and 32305.
(b) Except as provided in subdivisions (c) and (d), a person seeking to be relieved of the penalty shall file with the board 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 board 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 board pursuant to subdivision (b).
(2) The board may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or during the duration of the state of emergency, whichever is less.
(d) The board shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section.
History—Added by Stats. 1963, ch. 1325, p. 2846, effective September 20, 1963. Amended by Stats. 1989, ch. 768, effective January 1, 1990, deleted "and" after "32291," and added", and 32305" after "32292," in the first paragraph; and added "or she" after "which he", and added "or her" after "bases his" in the second paragraph. Amended by Stats. 2000, ch. 923 (AB 2894) and Stats. 2000, ch. 1052 (AB 2898), effective January 1, 2001, added subdivision letter designation (a) before first paragraph, added "32260" after "32252" in subdivision (a); added subdivision letter designation (b) before second paragraph; substituted "Except as provided in subdivision (c), any" for "Any" before "person seeking to be relieved"; and added subdivision (c). Amended by Stats. 2001, ch. 251 (AB 1123), effective January 1, 2002, deleted "32292" after "32252, 32260, 32291," in subdivision (a). Amended by Stats. 2022, ch. 299 (SB 440), effective January 1, 2023, substituted "subdivisions (c) and (d), a" for "subdivision (c), any" after "Except as provided in" and substituted "the person bases the" for "he or she bases his or her" after "facts upon which" in subdivision (b); added subdivision (c); and relettered former subdivision (c) as subdivision (d).