Rev. & Tax. Code, § 12636 · Article 2. Interest and Penalties
Rev. & Tax. Code, § 12636
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) If the board finds that an insurer’s failure to make a timely return or payment is due to reasonable cause and to circumstances beyond the insurer’s control, and which occurred despite the exercise of ordinary care and in the absence of willful neglect, the insurer may be relieved of the penalty provided by Section 12258, 12287, 12631, 12632, or 12633.
(b) Any insurer 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 claim for relief is based.
Notes and commentary — not statutory text
History
Amended by Stats. 2017, Ch. 561, Sec. 231. (AB 1516) Effective January 1, 2018.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=12636.
- Text hash
- sha256 3b9a5e3de1de6511a5e816e60a0117f7bed763051589847ed62afde25c916000
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 12258Printed as Section 12258, 12287, 12631, 12632, or 12633
- Rev. & Tax. Code, § 12287Printed as Section 12258, 12287, 12631, 12632, or 12633
- Rev. & Tax. Code, § 12631Printed as Section 12258, 12287, 12631, 12632, or 12633
- Rev. & Tax. Code, § 12632Printed as Section 12258, 12287, 12631, 12632, or 12633
- Rev. & Tax. Code, § 12633Printed as Section 12258, 12287, 12631, 12632, or 12633
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.