Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 4. Determination of Surcharge.

Article 6. Interest and Penalties

Section 41097

41097. Relief from interest; disaster. If the department finds that a person's 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 41054, 41060, 41082, and 41095.

Any 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 the person bases the claim for relief.

History—Added by Stats. 1981, Ch. 947, in effect January 1, 1982. Stats. 2000, Ch. 923 (AB 2894), effective January 1, 2001, added "41060" after "by Sections 41054," of first sentence, added "or she" after "upon which he" of second sentence, added "or her" after "bases his" of second sentence. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" throughout; substituted "the person" for "he or she" after "facts upon which" and substituted "the" for "his or her" before "claim for relief." in the second paragraph.