Cal. Rev. & Tax. Code § 11407

Current through the 2023 Legislative Session.
Section 11407 - Failure to make timely report payment due to disaster

If the board 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 11319, 11405, and 11430.

Any person seeking to be relieved of the interest shall file with the board a statement under penalty of perjury setting forth the facts upon which he bases his claim for relief.

Ca. Rev. and Tax. Code § 11407

Added by Stats. 1981, Ch. 947, Sec. 12.