California Revenue and Taxation Code ARTICLE 6 - Interest and Penalties

• Section 6591.
  (a) Any person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state,...
• Section 6591.5.
  (a) (1) For interest required to be paid to the state upon underpayments of tax to the state, “ modified adjusted rate per annum” means the adjusted...
• Section 6591.6.
  (a) If the board finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per month...
• Section 6592.
  (a) If the board finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s...
• Section 6592.5.
  Any person who is granted relief from the penalty imposed by Section 6476 or 6477 shall pay, in addition to any prepayment, interest at the...
• Section 6593.
  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...
• Section 6593.5.
  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part under the following circumstances:(1) Where...
• Section 6594.
  Notwithstanding any other provision of this part, no interest or penalties shall be assessed against any person for failure to make payments of any taxes...
• Section 6596.
  (a) If the board finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice...
• Section 6597.
  (a) (1) Any person who knowingly collects sales tax reimbursement, as defined in Section 1656.1 of the Civil Code, or who knowingly collects use tax pursuant to...

Last modified: October 22, 2018