2005 California Revenue and Taxation Code Sections 32251-32257 Article 1. Returns and Payments

32251.  The tax is a direct obligation of the taxpayer and is due
and payable monthly on or before the 15th day of each calendar month.
  Each taxpayer, on or before the 15th day of each month, shall make
out a tax return for the preceding calendar month, in the form as
prescribed by the board, which may include, but not be limited to,
electronic media, showing the amount of beer or wine or distilled
spirits sold in this state, the amount of tax for the period covered
by the return, and any other information as the board deems
necessary.  The taxpayer shall deliver the return, together with a
remittance of the amount of tax due, to the office of the board on or
before the 15th day of the month.  Returns shall be authenticated in
a form or pursuant to methods as may be prescribed by the board.
32251.5.  The board, if it deems it necessary in order to facilitate
the collection of the amount of taxes, may require returns and
payment of the amount of taxes for quarterly or annual periods
depending on the principal place of business of the taxpayer, the
amount of business done by the taxpayer, or the amount of taxes
normally paid or payable by the taxpayer.
32252.  (a) Any taxpayer who fails to pay any tax to the state or
any amount of tax required to be collected and paid to the state,
except amounts of determinations made by the board under Article 2
(commencing with Section 32271) or Article 3 (commencing with Section
32291), within the time required shall pay a penalty of 10 percent
of the amount of the tax, together with interest on that tax at the
modified adjusted rate per month, or fraction thereof, established
pursuant to Section 6591.5, from the date on which the tax became due
and payable until the date of payment.
   (b) Any person who fails to file a return in accordance with the
due dates set forth in Sections 32251, or the due date established by
the board in accordance with Section 32251.5 shall pay a penalty of
fifty dollars ($50).
   (c) The penalties imposed by this section shall be limited to
either the fifty dollars ($50) provided in subdivision (b), or 10
percent of the tax provided in subdivision (a), whichever is greater.
32253.  The board for good cause may extend for not to exceed one
month the time for making any report or paying any tax.  Any person
to whom an extension is granted and who pays the tax within the
period for which the extension is granted shall pay, in addition to
the tax, interest at the modified adjusted rate per month, or
fraction thereof, established pursuant to Section 6591.5, from the
date the tax would have been due without the extension to the date of
payment.
32255.  (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 control, and occurred notwithstanding the
exercise of ordinary care and the absence of willful neglect, the
person may be relieved of the penalty provided by Sections 32252,
32260, 32291, and 32305.
   (b) Except as provided in subdivision (c), any person seeking to
be relieved of the penalty 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.
   (c) The board shall establish criteria that provide for efficient
resolution of requests for relief pursuant to this section.
32256.  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
32252, 32253, 32260, and 32291.
   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 or she bases his or her claim for relief.
32256.5.  (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 pay tax is due in whole or in part to an unreasonable
error or delay by an employee of the board acting in his or her
official capacity.
   (b) For purposes of this section, an error or delay shall be
deemed to have occurred only if no significant aspect of the error or
delay is attributable to an act of, or a failure to act by, the
taxpayer.
   (c) Any person seeking relief under this section shall file with
the board a statement under penalty of perjury setting forth the
facts on which the claim for relief is based and any other
information which the board may require.
   (d) The board may grant relief only for interest imposed on tax
liabilities that arise during taxable periods commencing on or after
January 1, 2000.
32257.  (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 from the board, the person may be relieved of the
taxes imposed by this part and any penalty or interest added thereto.
   (b) For purposes of this section, a person's failure to make a
timely return or payment shall be considered to be due to reasonable
reliance on written advice from the board, only if the board finds
that all of the following conditions are satisfied:
   (1) The person requested in writing that the board advise him or
her whether a particular activity or transaction is subject to tax
under this part.  The specific facts and circumstances of the
activity or transaction shall be fully described in the request.
   (2) The board responded in writing to the person regarding the
written request for advice, stating whether or not the described
activity or transaction is subject to tax, or stating the conditions
under which the activity or transaction is subject to tax.
   (3) The liability for taxes applied to a particular activity or
transaction which occurred before either of the following:
   (A) Before the board rescinded or modified the advice so given, by
sending written notice to the person of the rescinded or modified
advice.
   (B) Before a change in statutory or constitutional law, a change
in the board's regulations, or a final decision of a court, which
renders the board's earlier written advice no longer valid.
   (c) Any person seeking relief under this section shall file with
the board all of the following:
   (1) A copy of the person's written request to the board and a copy
of the board's written advice.
   (2) A statement under penalty of perjury setting forth the facts
on which the claim for relief is based.
   (3) Any other information which the board may require.
   (d) Only the person making the written request shall be entitled
to rely on the board's written advice to that person.