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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 50112.3


50112.3. Relief from interest; disaster. (a) If the department finds that a person's failure to make a timely report 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 50111, 50112, and 50112.7.

(b) Except as provided in subdivision (c), any person seeking to be relieved of the interest provided by Sections 50111, 50112, and 50112.7 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 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—Added by Stats. 1990, Ch. 1366 (SB 5004), in effect September 27, 1990. Stats. 2000, Ch. 923 (AB 2984), in effect January 1, 2001, substituted "50112, and 50112.7" for "and 50112.1" after "interest provided by Sections" in subdivision (a); substituted "50111, 50112, and 50112.7" for "50111 and 50112.1" after "interest provided by Sections" in subdivision (b). Stats. 2022, Ch. 474, (SB 1496), in effect January 1, 2023, substituted "department" for "board" throughout the section; substituted "Except as provided in subdivision (c), any" for "Any" before "person", substituted "the person" for "he or she" before "bases", and "the" for "his or her" before "claim" in subdivision (b); added subdivision (c).