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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 5 - Determinations
ARTICLE 1.2 - Payment by Electronic Funds Transfer
Section 6479.4.
Universal Citation: CA Rev & Tax Code § 6479.4 (2020)
6479.4.
If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision (e) of Section 6479.3.
(Added by Stats. 1991, Ch. 473, Sec. 4.)
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