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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 43158


43158. Relief from interest due to disaster. (a) If the California Department of Tax and Fee Administration finds that a person’s failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of interest provided for by Sections 43154, 43155, 43170, and 43201.

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

History—Added by Stats. 1989, Ch. 14, First Extraordinary Session, in effect November 7, 1989. Stats. 2000, Ch. 923 (AB 2894), effective January 1, 2001, substituted "43155, 43170" for "43156" of the first sentence. Stats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, lettered former sole paragraph as subdivision (a); substituted "California Department of Tax and Fee Administration" for "board" and, deleted second sentence of new lettered subdivision (a); and added subdivisions (b) and (c).