Cal. Rev. & Tax. Code § 32255

# (a)

If the board finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty provided by Sections 32252, 32260, 32291, and 32305.

# (b)

Except as provided in subdivisions (c) and (d), a person seeking to be relieved of the penalty shall file with the board a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief.

# (c)

(1)Subject to paragraph (2), the board may grant relief of the penalty for any person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, regardless of whether the person has filed a statement with the board pursuant to subdivision (b).

(2)The board may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or during the duration of the state of emergency, whichever is less.

# (d)

The board shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section.