California Revenue and Taxation Code 41097.5 – (a) The department, in its discretion, may relieve all or any …
(a) The department, in its discretion, may relieve all or any part of the interest imposed on a person by this part if the failure to pay the surcharge is due in whole or in part to an unreasonable error or delay by an employee of the department acting in the employee’s official capacity.
(b) For purposes of this section, an error or delay shall be deemed to have occurred only if no significant aspect of the error or delay is attributable to an act of, or a failure to act by, the taxpayer.
Terms Used In California Revenue and Taxation Code 41097.5
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
- Surcharge: means a tax or taxes levied by this state. See California Revenue and Taxation Code 41013
(c) Any person seeking relief under this section shall file with the department a statement under penalty of perjury setting forth the facts on which the claim for relief is based and any other information which the department may require.
(d) The department may grant relief only for interest imposed on surcharge liabilities that arise during surcharge periods commencing on or after January 1, 2000.
(Amended by Stats. 2021, Ch. 432, Sec. 97. (SB 824) Effective January 1, 2022.)