Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 12637 — Interest and Penalties
Cal. Rev. & Tax. Code § 12637
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1989-11-07
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If the board finds that a person’s failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of interest provided for by Sections 12258, 12287, 12307, 12631, and 12632.…
Citator
Cal. Rev. & Tax. Code § 12637 — Interest and Penalties 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 return or payment was due to disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of interest provided for by Sections 12258, 12287, 12307, 12631, and 12632. Any person seeking to be relieved of interest shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief.