Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 21015 — TAXPAYERS' BILL OF RIGHTS
Cal. Rev. & Tax. Code § 21015
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1996-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) The board may either refrain from imposing or waive the penalties authorized under Section 19011 and subdivision (a) of Section 19141.5, where it is determined, on a case-by-case basis, that the failure to comply did not jeopardize the best interests of the state and is not due to any…
Citator
Cal. Rev. & Tax. Code § 21015 — TAXPAYERS' BILL OF RIGHTS is in force in the current edition of the Code, and nothing recorded condemns it.
(a) The board may either refrain from imposing or waive the penalties authorized under Section 19011 and subdivision (a) of Section 19141.5, where it is determined, on a case-by-case basis, that the failure to comply did not jeopardize the best interests of the state and is not due to any willful neglect or any intent not to comply.
(b) This section shall be operative for penalties that may be or were assessed or imposed on or after January 1, 1995.