Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 2.1 - State Board of Equalization - Rules for Tax AppealsChapter 2 - Special Taxes and Fees
Article 4c - Other Requests for Relief of Penalties and Interest
Section 5245 - Authority to Grant Relief for Reasonable Cause and Contents of Requests for Relief for Reasonable Cause

Cal. Code Regs. tit. 18 § 5245

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Current through Register 2024 Notice Reg. No. 45, November 8, 2024
Section 5245 - Authority to Grant Relief for Reasonable Cause and Contents of Requests for Relief for Reasonable Cause
(a) Authority to Grant Relief. If a person's failure to make a timely return, report, payment, or prepayment 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 following penalties imposed under:
(1) Tax on Insurers Law. Revenue and Taxation Code sections 12258, 12287, 12631, 12632, and 12633.
(2) Alcoholic Beverage Tax Law. Revenue and Taxation Code sections 32252, 32260, 32291, and 32305.
(b) Contents of Request.
(1) A request for relief based upon reasonable cause and circumstances beyond the person's control must be in writing, identify the penalty from which relief is sought, state the specific facts upon which the request is based, and be signed by the person requesting relief under penalty of perjury.

Cal. Code Regs. Tit. 18, § 5245

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of subsection (a), repealer of subsections (a)(1)-(3), (a)(5) and (a)(7)-(15), subsection renumbering and amendment of NOTE filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.
3. Amendment of subsection (a), repealer of subsections (a)(1)-(3), (a)(5) and (a)(7)-(15), subsection renumbering and amendment of NOTE refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.
4. Amendment of subsection (a), repealer of subsections (a)(1)-(3), (a)(5) and (a)(7)-(15), subsection renumbering and amendment of NOTE refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No. 51). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 3-18-2019 or emergency language will be repealed by operation of law on the following day.
5. Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2019, No. 12).
6. Amendment of subsection (a), repealer of subsections (a)(1)-(3), (a)(5) and (a)(7)-(15), subsection renumbering and amendment of NOTE filed 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA pursuant to Government Code section 15570.40(b) (Register 2019, No. 12).
7. Change without regulatory effect amending subsection (a)(1) and repealing subsection (b)(2) filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).

Note: Authority cited: Section 15606, Government Code; and Sections 13170 and 32451, Revenue and Taxation Code. Reference: Sections 12636 and 32255, Revenue and Taxation Code.

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of subsection (a), repealer of subsections (a)(1)-(3), (a)(5) and (a)(7)-(15), subsection renumbering and amendment of Note filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9/17/2018 or emergency language will be repealed by operation of law on the following day.
3. Amendment of subsection (a), repealer of subsections (a)(1)-(3), (a)(5) and (a)(7)-(15), subsection renumbering and amendment of Note refiled 9-17-2018 as an emergency; operative 9/17/2018 (Register 2018, No. 38). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.
4. Amendment of subsection (a), repealer of subsections (a)(1)-(3), (a)(5) and (a)(7)-(15), subsection renumbering and amendment of Note refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No. 51). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 3-18-2019 or emergency language will be repealed by operation of law on the following day.
5. Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2019, No. 12).
6. Amendment of subsection (a), repealer of subsections (a)(1)-(3), (a)(5) and (a)(7)-(15), subsection renumbering and amendment of Note filed 3-19-2019; operative 3/19/2019. Submitted to OAL for filing and printing only. Exempt from the APA pursuant to Government Code section 15570.40(b) (Register 2019, No. 12).
7. Change without regulatory effect amending subsection (a)(1) and repealing subsection (b)(2) filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).