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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 32256
32256. Interest relief; disaster. (a) If the board finds that a person's failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 32252, 32253, 32260, and 32291.
(b) Except as provided in subdivision (c), a person seeking to be relieved of the interest 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 interest 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.
History—Added by Stats. 1981, ch. 947, effective January 1, 1982. Amended by stats. 2000, ch. 923 (AB 2894), effective January 1, 2001, added "32252" after "provided by Sections", deleted "32254" after "32253", and added "32260" after "32253" in the first paragraph; and added "or she" after "upon which he" and added "or her" after "bases his" in the second paragraph. Amended by Stats. 2022, ch. 299 (SB 440), effective January 1, 2023, designated former first paragraph as subdivision (a) and former second paragraph as subdivision (b); substituted "Except as provided in subdivision (c), a" for "Any" before "person seeking" and substituted "the person bases the" for "he or she bases his or her" after "facts upon which" in subdivision (b); and added subdivision (c).