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 5248 - Authority to Grant Relief Due to Disaster and Contents of Requests for Relief Due to Disaster

Cal. Code Regs. tit. 18 § 5248

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Current through Register 2024 Notice Reg. No. 45, November 8, 2024
Section 5248 - Authority to Grant Relief Due to Disaster and Contents of Requests for Relief Due to Disaster
(a) If a person's failure to make a timely return 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 interest imposed under:
(1) Tax on Insurers Law. Revenue and Taxation Code sections 12258, 12287, 12307, 12631, and 12632.
(2) Alcoholic Beverage Tax Law. Revenue and Taxation Code sections 32252, 32253, 32260, and 32291.
(b) A request for relief of interest due to a disaster must:
(1) Be in writing;
(2) Identify the disaster due to which relief is sought;
(3) Identify the period for which relief is sought; and
(4) Be signed by the person requesting such relief under penalty of perjury.
(c) Form BOE-27, Penalty and Interest Relief for Disaster Victims, may be used to prepare and submit a request for relief under this section.

Cal. Code Regs. Tit. 18, § 5248

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. 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 A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.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. 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 A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.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. 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. 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).

Note: Authority cited: Section 15606, Government Code; and sections 13170 and 32451, Revenue and Taxation Code. Reference: Sections 12637 and 32256, Revenue and Taxation Code.

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. 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. 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. 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. 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).