California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 21015
Official textleginfo.legislature.ca.govlast amended
# (a)
The board may either refrain from imposing or waive the penalties authorized under Section 19011 and subdivision (a) of Section 19141.5, where it is determined, on a case-by-case basis, that the failure to comply did not jeopardize the best interests of the state and is not due to any willful neglect or any intent not to comply.
# (b)
This section shall be operative for penalties that may be or were assessed or imposed on or after January 1, 1995.
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