California Revenue and Taxation Code ARTICLE 6 - Interest and Penalties

• Section 38451.
  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 38452.
  (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 38453.
  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 38454.
  (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 38454.5.
  (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return required to be filed...
• Section 38455.
  (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...

Last modified: October 22, 2018