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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 7658


7658. Disaster. (a) If the department finds that a persons failure to make a timely return 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 7655, 7656, 7659.9, 7661, and 7706.

(b) Except as provided in subdivision (c), a person seeking to be relieved of the interest 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 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 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.

History—Stats. 2001, Ch. 251 (AB 1123), in effect January 1, 2002, added "7659.9," after "7656" in the first paragraph. Stats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, redesignated former sole paragraph as subdivision (a); substituted "department" for "board" and deleted former second sentence in subdivision (a); added subdivisions (b) and (c).


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