2005 California Revenue and Taxation Code Sections 45151-45157 Article 1. Reports and Payments

45151.  (a) The fee imposed pursuant to Section 48000 of the Public
Resources Code is due and payable to the board quarterly on or before
the 25th day of the calendar month following the quarterly period
for which the fee is due.  Each feepayer shall prepare a return in
the form as prescribed by the board, which may include, but not be
limited to, electronic media, showing the total amount of solid waste
subject to the fee, the amount of fee for the period covered by the
return, and any other information that the board determines to be
necessary.  Returns shall be authenticated in a form or pursuant to
methods as may be prescribed by the board.
   (b) The feepayer shall deliver the return, together with a
remittance of the amount of fee due, to the office of the board on or
before the 25th day of the calendar month following the quarterly
period for which the fee is due.
45152.  (a) The board for good cause may extend, for not to exceed
one month, the time for making any report or return or paying any
amount required to be paid under this part.  The extension may be
granted at any time if a request therefor is filed with the board
within or prior to the period for which the extension may be granted.
   (b) Any person to whom an extension is granted shall pay, in
addition to the fee, interest at the modified adjusted rate per
month, or fraction thereof, established pursuant to Section 6591.5
from the date on which the fee would have been due without the
extension until the date of payment.
45153.  (a) Any person who fails to pay any fee to the state or any
amount of fee required to be paid to the state, except amounts of
determinations made by the board under Article 2 (commencing with
Section 45201), within the time required shall pay a penalty of 10
percent of the fee or amount of the fee in addition to the fee or
amount of the fee, plus interest at the modified adjusted rate per
month, or fraction thereof, established pursuant to Section 6591.5,
from the date on which the fee or the amount of the fee required to
be paid became due and payable to the state until the date of
payment.
   (b) Any person who fails to file a return in accordance with the
due date set forth in Section 45151, shall pay a penalty of 10
percent of the amount of the surcharge with respect to the period for
which the return is required.
   (c) The penalties imposed by this section shall be limited to a
maximum of 10 percent of the surcharge for which the return is
required for any one return.
45155.  (a) If the board finds that a person's failure to make a
timely report or 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 45153, 45160, and 45306.
   (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.
45156.  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 45152,
45153, 45160, and 45201.  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.
45156.5.  (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 fees 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
feepayer.
   (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 fee
liabilities that arise during taxable periods commencing on or after
January 1, 2000.
45157.  (a) If the board finds that a person's failure to make a
timely report or payment is due to the person's reasonable reliance
on written advice from the board, the person may be relieved of the
fees imposed or administered under this part and any penalty or
interest added thereto.
   (b) For purposes of this section, a person's failure to make a
timely report 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 the
fee 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 the fee, or stating the
conditions under which the activity or transaction is subject to the
fee.
   (3) The liability for fees 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.