Section 50112.2 - Relief from penalties if failure to make timely report or payment due to reasonable cause and circumstances(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.Ca. Rev. and Tax. Code § 50112.2
Amended by Stats 2022 ch 474 (SB 1496),s 91, eff. 1/1/2023.Amended by Stats 2000 ch 1052 (AB 2898), s 80.5, eff. 1/1/2001.Previously Amended October 10, 1999 (Bill Number: AB 1638) (Chapter 929). See Stats 2000 ch 923 (AB 2894), s 62.5.