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Business Taxes Law Guide—Revision 2024
Hazardous Substances Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 22. Hazardous Substances Tax Law
Chapter 3. Determinations
Article 1. Returns and Payments
Section 43157
43157. Excusable delay. (a) If the California Department of Tax and Fee Administration finds that a person’s failure to make a timely return, prepayment, 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 43155, 43170, and 43306.
(b) Except as provided in subdivisions (c) and (d), any person seeking to be relieved of the penalty shall file with the California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section.
History—Stats. 1989, Ch. 768, in effect January 1, 1990, substituted "43306" for "43251". Stats. 2000, Ch. 1052 (AB 2898), effective January 1, 2001, re-numbered first sentence as subdivision (a), re-numbered second sentence as subdivision (b), added "prepayment" after "a timely return" in subdivision (a), substituted "43155, 43170, and 43306" for "43155 and 43306" in subdivision (a), added "Except as provided in subdivision (c)," before "any person seeking" in subdivision (b), added subdivision (c). Stats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, substituted "California Department of Tax and Fee Administration" for "board" throughout the section; substituted "subdivisions (c) and (d)," for "subdivision (c)" after "Except as provided in", substituted "the person bases the" for "he or she bases his or her" before "claim" in subdivision (b); added new subdivision (c) and relettered former subdivision (c) to (d).