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419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 41097 Section 41097
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(a) If the department 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 the interest provided by Sections 41054, 4106…
Rev. & Tax. Code § 41097.5 Section 41097.5
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(a) The department, in its discretion, may relieve all or any part of the interest imposed on a person by this part if the failure to pay the surcharge is due in whole or in part to an unreasonable error or delay by an employee of the department acting in the employee’s official …
Rev. & Tax. Code § 41098 Section 41098
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(a) If the department 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 department, the person may be relieved of the surcharges imposed by this part and any penalty or interest added thereto. (b…
Rev. & Tax. Code § 41099 Section 41099
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(a) Under regulations prescribed by the department, if: (1) A surcharge liability under this part was understated by a failure to file a return required to be filed under this part, by the omission of an amount properly includable therein, or by erroneous deductions or credits cl…
