2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
ARTICLE 6. Interest and Penalties
Section 8877
(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 8760, 8801, 8854, and 8876.
(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.
(Amended by Stats. 2000, Ch. 1052, Sec. 13.5. Effective January 1, 2001.)
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
