State of Emergency Tax Relief

Emergency tax or fee relief is available from the California Department of Tax and Fee Administration (CDTFA) for taxpayers who have been directly affected by disasters declared as state of emergencies, both within California and nationally. Available services may include the extension of tax return due dates, relief of penalty and interest, or replacement copies of records lost due to disasters.

Information regarding relief requests is also available in various languages.

An extension of up to three months to file and pay taxes or fees is available for the following CDTFA administered programs:

  • Alcoholic Beverage Tax
  • California Tire Fee
  • Cannabis Tax
  • Childhood Lead Poisoning Prevention Fee
  • Cigarette and Tobacco Products Tax
  • Covered Electronic Waste Recycling Fee
  • Diesel Fuel Tax
  • Emergency Telephone Users Surcharge
  • Energy Resources Surcharge
  • Fire Prevention Fee
  • Hazardous Waste Activity Fee
  • Hazardous Waste Disposal Fee
  • Hazardous Waste Environmental Fee
  • Hazardous Waste Facility Fee
  • Hazardous Waste Generator Fee
  • Integrated Waste Management Fee
  • Interstate User Diesel Fuel Tax
  • Jet Fuel Tax
  • Lead Acid Battery Fees
  • Lumber Products Assessment Fee
  • Marine Invasive Species Fee
  • Motor Vehicle Fuel Tax
  • Natural Gas Surcharge
  • Occupational Lead Poisoning Prevention Fee
  • Oil Spill Response, Prevention, and Administration Fee
  • Prepaid Mobile Telephony Services (MTS) Surcharge
  • Regional Railroad Accident Preparedness and Immediate Response Fee
  • Sales and Use Tax
  • Timber Yield Tax
  • Underground Storage Tank Maintenance Fee
  • Use Fuel Tax
  • Water Rights Fee

This relief is offered to any taxpayer who was directly affected by the disasters in the listed counties, and who, as a result, cannot meet their filing and payment deadlines. The CDTFA may also extend the deadline for filings that were delayed by disruption of service from the United States Postal Service or private mail and freight companies.

Relief Request of Interest and Penalties

Relief from interest and penalties may be provided to people who are unable to file their returns and pay taxes and fees when due. This relief may be provided for the listed programs. To request a filing extension or relief from interest and penalties, please see the information below.

How to get started

You will need your account number. You can login with your username/user ID and password. If you do not have a username/user ID, you can start your request with the Limited Access Code/Express Login code found on correspondence from the CDTFA. Please login to our online services to begin.

How to apply

To apply log in with your username/user ID and password and then select your account. Under the I want to column, select More then select Submit a Relief Request. Upon submission of your request you will receive a confirmation number. To review your submitted relief request, log in with your username/user ID and password, select your account then select the Submissions tab.

If you do not have a username/user ID, you can start your request with a CDTFA-735, Request for Relief from Penalty, Collection Cost Recovery Fee, and/or Interest form.

Please note: The relief program for interstate user tax under the International Fuel Tax Agreement (IFTA) applies to California tax only. California is unable to waive interest and penalties for another jurisdiction. For information regarding IFTA, please call our Customer Service Center at 1-800-400-7115.

Copies of CDTFA Tax Records

Taxpayers who need to obtain copies of CDTFA tax records will be able to receive replacements free of charge. To obtain copies of critical tax records on file with the CDTFA, please call us toll-free at 1-800-400-7115. These forms may include copies of prior tax returns filed with the CDTFA, audits, or permit applications.

Other Services Available

Taxpayers may need to update their account information. This may include changing an address, opening or closing a business location, or obtaining a copy of their seller’s permit or license. Taxpayers may perform any of these services through our online services or by contacting our Customer Service Center at 1-800-400-7115.

State of emergencies declared in California for the past three years.

Month/Year Impacted Counties Disaster Type
09/2020 Napa, Sonoma and Shasta Fire
09/2020 Siskiyou Fire
09/2020 Fresno, Madera, Mariposa, San Bernardino, and San Diego Fire
08/2020 Statewide Fire
03/2020 Statewide COVID-19
10/2019 Statewide Wind
10/2019 Los Angeles and Riverside Fire
07/2019 Kern and San Bernardino Earthquake
02/2019 Amador, Calaveras, El Dorado, Glenn, Humboldt, Lake, Los Angeles, Marin, Mendocino, Modoc, Mono, Monterey, Orange, Riverside, San Bernardino, San Diego, San Mateo, Santa Barbara, Santa Clara, Shasta, Sonoma, Tehama, Trinity, Ventura, and Yolo Winter Storm
11/2018 Butte, Los Angeles, and Ventura Fire
08/2018 Orange and Riverside Fire
07/2018 Lake, Mariposa, Mendocino, Napa, Riverside, San Diego, Santa Barbara, Shasta, and Siskiyou Fire
07/2018 San Bernardino Rainstorm
06/2018 Lake Fire
04/2018 Amador, Fresno, Kern, Mariposa, Merced, Stanislaus, Tulare, and Tuolumne Rainstorm
01/2018 Santa Barbara and Ventura Mudslides
12/2017 Los Angeles, San Diego, Santa Barbara, and Ventura Fire
10/2017 Butte, Lake, Mendocino, Napa, Nevada, Orange, Solano, Sonoma, and Yuba Fire
10/2017 Inyo and Mono Winter Storm

Publication 252-A provides general information regarding relief requests. This publication is available in various languages.

For more information

For any additional questions regarding tax and fee relief, please call our Customer Service Center at 1-800-400-7115 (CRS:711) where staff is available to assist you weekdays from 8:00 a.m. to 5:00 p.m. (Pacific Time), except state holidays. All of us at the CDTFA extend our deepest sympathies to everyone affected by a disaster.