California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 19112
Official textleginfo.legislature.ca.govlast amended
Interest may be waived for any period for which the Franchise Tax Board determines that an individual or fiduciary demonstrates inability to pay that interest solely because of extreme financial hardship caused by significant disability or other catastrophic circumstance. Any waiver under this section shall be withdrawn retroactively if made because of fraud, malfeasance, misrepresentation, or omission of any material fact.
Source: view the official text