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DIVISION 2. OTHER TAXES 6001-60709›PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW 50101-50162›CHAPTER 3. Determinations 50109-50120.3›ARTICLE 1. Reports and Payments 50109-50112.6

§ 50112.3

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

(a) 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 50111, 50112, and 50112.7.

(b) Any person seeking to be relieved of the interest provided by Sections 50111, 50112, and 50112.7 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. 2000, Ch. 923, Sec. 63. Effective January 1, 2001.)

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California Revenue and Taxation Code

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