DIVISION 2. OTHER TAXES 6001-60709›PART 10.7. TAXPAYERS' BILL OF RIGHTS 21001-21028

§ 21015

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

(a) The board may either refrain from imposing or waive the penalties authorized under Section 19011 and subdivision (a) of Section 19141.5, where it is determined, on a case-by-case basis, that the failure to comply did not jeopardize the best interests of the state and is not due to any willful neglect or any intent not to comply.

(b) This section shall be operative for penalties that may be or were assessed or imposed on or after January 1, 1995.

(Added by Stats. 1995, Ch. 490, Sec. 4. Effective January 1, 1996.)

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California Revenue and Taxation Code

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