Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 26. Underground Storage Tank Maintenance Fee Law

Chapter 3. Determinations

Article 1. Reports and Payments

Section 50112.2

50112.2. Reasonable cause for delay; penalty relief. (a) If the department finds that a person's failure to make a timely report 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 penalties provided by Sections 50112, 50112.7, and 50119.

(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 the 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—Added by Stats. 1990, Ch. 1366 (SB 2004), in effect September 27, 1990. Stats. 1999, Ch. 929 (AB 1638), in effect January 1, 2000, substituted "Sections 50112 and 50119" for "Section 50112" after "penalty provided by" in subdivision (a) and deleted "provided by Section 50112" after "of the penalty" in subdivision (b). Stats. 2000, Ch. 1052 (AB 2898), in effect January 1, 2001, substituted "penalties" for "penalty" after "may be relieved of the" and added "50112.7" after "Sections 50112," in subdivision (a); substituted "Except as provided in subdivision (c), any" for "Any" before "person seeking to be relieved" in subdivision (b); and added subdivision (c). Stats. 2022, Ch. 474 (SB 1496), in effect January 1, 2023, substituted "department" for "board" throughout the section; substituted "subdivisions" for "subdivision" after "provided in", added "and (d)" after "(c)", substituted "the person" for " he or she" before "bases", and substituted "the" for "his or her" before "claim" in subdivision (b); added new subdivision (c) and relettered former subdivision (c) to (d).