CDTFA Business Tax Regulations (18 CCR)

Cal. Code Regs., tit. 18, § 35049

35049. Authority to Grant Relief of Interest Due to Unreasonable Error or Delay and Contents of a Request for Such Relief

Official textcdtfa.ca.gov11 subsections

Reference: Sections 6593.5, 7658.1, 8878.5, 30283.5, 38455, 40103.5, 41097.5, 43158.5, 45156.5, 46157.5, 50112.4, 55046 and 60212, Revenue and Taxation Code.

# (a)

A taxpayer may be relieved of interest imposed under the Sales and Use Tax Law, Motor Vehicle Fuel Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Timber Yield Tax Law, Energy Resources Surcharge Law, Emergency Telephone Users Surcharge Law, Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law, if the taxpayer was charged interest due to an unreasonable error or delay:

# (1)

By CDTFA staff acting in their official capacity; and

# (2)

No significant aspect of the error or delay is attributable to an act or failure to act by the taxpayer.

# (b)

A taxpayer may be relieved of interest imposed under the Sales and Use Tax Law where the taxpayer's failure to pay the correct amount of sales or use tax was the direct result of an error or delay by a state agency that collects the tax on behalf of CDTFA.

# (c)

A request for relief of interest must:

# (1)

Be in writing;

# (2)

Specifically identify the error or delay that caused the taxpayer requesting relief to be charged interest;

# (3)

Specifically identify the period for which interest relief is sought; and

# (4)

Be signed by the taxpayer requesting relief under penalty of perjury.

# (d)

A request for relief of interest may also be filed online through CDTFA's website at www.cdtfa.ca.gov.
History-New regulation filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Regulation refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Regulation refiled December 17, 2018, as an emergency; effective and operative December 17, 2018. Certificate of Compliance transmitted to OAL on February 20, 2019 and filed March 19, 2019. (The regulation incorporates provisions from regulation 5246 in division 2.1.) Amended June 27, 2024. Changes without regulatory effect to replace "his or her" with "their" in subdivision (a)(1); add "sales or" and "or delay" to, delete "with respect to a vehicle or vessel registered with the Department of Motor Vehicles" from after "use tax," and replace "an employee of the Department of Motor Vehicles in calculating the use tax due" with "a state agency that collets the tax on behalf of CDTFA" in subdivision (b); and delete the reference to Revenue and Taxation Code section 42020 from the regulation's reference note; filed June 27, 2024, pursuant to section 100, title 1, California Code of Regulations (Register 2024, No. 26).
Note.-Authority cited: Sections 15570.40 and 15606, Government Code; Section 25215.74, Health and Safety Code; and Sections 7051, 8251, 9251, 30451, 34013, 38701, 40171, 41128, 42103, 43501, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code.

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