Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 11407 — Levy and Payment of Tax
Cal. Rev. & Tax. Code § 11407
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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 of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 11319, 11405, and 11430.
Citator
Cal. Rev. & Tax. Code § 11407 — Levy and Payment of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
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 of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 11319, 11405, and 11430.
Any person seeking to be relieved of the interest shall file with the board a statement under penalty of perjury setting forth the facts upon which he bases his claim for relief.