California Revenue and Taxation Code ARTICLE 6 - Interest and Penalties

• Section 8876.
  (a) Any user who fails to pay any tax, except taxes determined by the board under Article 2 (commencing with Section 8776) or Article 3 (commencing...
• Section 8876.5.
  (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 8877.
  (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 8878.
  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 8878.5.
  (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 8879.
  (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 8880.
  (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...

Last modified: October 22, 2018