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DIVISION 2. OTHER TAXES 6001-61050›PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651›CHAPTER 3. Determinations 43151-43352›ARTICLE 1. Returns and Payments 43151-43160

§ 43158

California Revenue and Taxation Code · 2020-11 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 disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of interest provided for by Sections 43154, 43155, 43170, and 43201. Any person seeking to be relieved of 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. 2000, Ch. 923, Sec. 44. Effective January 1, 2001.)

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California Revenue and Taxation Code

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