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Business Taxes Law Guide – Revision 2023
 

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 5. Determinations and Payments.1

Article 1. Returns, Reports, and Payments

Section 7657


7657. Excusable delay. (a) If the department finds that a person's failure to make a timely report, 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 7655, 7659.5, 7659.6, 7659.9, 7660, 7705, and 7713.

(b) Except as provided in subdivisions (c) and (d), any 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 that 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 provide for efficient resolution of requests for relief pursuant to this section.

History—Stats. 2001, Ch. 429 (AB 309), operative January 1, 2002, lettered the former sole paragraph as subdivision (a); deleted "7654," after "provided by Sections" and added "7659.9" after "7659.6," in subdivision (a); deleted former second paragraph; and added subdivisions (b) and (c). Stats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, substituted "department" for "board" throughout; substituted "subdivisions (c) and (d)," for "subdivision (c)" after "Except as provided in" and substituted "that person bases the" for "he or she bases his or her" after "the facts upon which" in subdivision (b); added subdivision (c); and relettered former subdivision (c) as subdivision (d).


1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.