2005 California Revenue and Taxation Code Sections 55040-55046.5 Article 1. Returns and Payments

55040.  A feepayer shall file a return in the form as prescribed by
the board, which may include, but not be limited to, electronic
media.  Returns shall be authenticated in a form or pursuant to
methods as may be prescribed by the board.
55041.  The board for good cause may extend, for not to exceed one
month, the time for making any 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.
   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.
55042.  (a) Any person who fails to pay any fee, except fees
determined by the board under Article 2 (commencing with Section
55061), within the time required shall pay a penalty of 10 percent of
the amount of the fee, together with interest on that fee at the
modified adjusted rate per month, or fraction thereof, established
pursuant to Section 6591.5, from the date on which the fee became due
and payable until the date of payment.
   (b) Any person who fails to file a return within the time
prescribed for filing the return shall pay a penalty of 10 percent of
the amount of the fee 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 fee for which the return is required for
any one return.
55044.  (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 55042,
55050, and 55086.
   (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.
55045.  (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.
55046.  (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.
55046.5.  If the board finds that a person's failure to make a
timely return 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 interest provided by
Sections 55041, 55042, 55050, and 55061.
   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.