California Revenue and Taxation Code ARTICLE 6 - Interest and Penalties

• Section 40101.
  (a) Any person who fails to pay any surcharge to the state or any amount of surcharge required to be collected and paid to the state,...
• Section 40101.5.
  (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 40102.
  (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 40103.
  If the board finds that a person’s failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise...
• Section 40103.5.
  (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 40104.
  (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 40105.
  (a) Under regulations prescribed by the board, if: (1) A surcharge liability under this part was understated by a failure to file a return required to be filed...

Last modified: October 22, 2018