Skip to content
ChatProjectCodes

DIVISION 2. OTHER TAXES 6001-60709›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 4. Determinations 30181-30285›ARTICLE 6. Interest and Penalties 30281-30285

§ 30283

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

If the board finds that 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 the interest provided by Sections 30171, 30185, 30190, 30223, and 30281.

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 or she bases his or her claim for relief.

(Amended by Stats. 2005, Ch. 519, Sec. 11. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — California Revenue and Taxation Code
California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.