California Revenue and Taxation Code ARTICLE 6 - Interest and Penalties

• Section 30281.
  (a) Any person who fails to pay any tax, except a tax determined by the board under Article 2 (commencing with Section 30201) or Article 3...
• Section 30281.5.
  (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 30282.
  (a) If the board finds that a person’s failure to make a timely report or payment is due to reasonable cause and circumstances beyond the person’s...
• Section 30283.
  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 30283.5.
  (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to...
• Section 30284.
  (a) If the board finds that a person’s failure to make a timely report, return, or payment is due to the person’s reasonable reliance on written...
• Section 30285.
  (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return or report, or both,...

Last modified: October 22, 2018