Rev. & Tax. Code, § 12637 · Article 2. Interest and Penalties
Rev. & Tax. Code, § 12637
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If the board finds that a person’s failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of interest provided for by Sections 12258, 12287, 12307, 12631, and 12632. Any person seeking to be relieved of interest shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief.
Notes and commentary — not statutory text
History
Added by Stats. 1989, 1st Ex. Sess., Ch. 14, Sec. 6. Effective November 7, 1989.
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=12637.
- Text hash
- sha256 27b7df6601139cf437814993e119b16986d15d9c9ba9719e5eb169e3186355e9
- 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 Sections 12258, 12287, 12307, 12631, and 12632
- Rev. & Tax. Code, § 12287Printed as Sections 12258, 12287, 12307, 12631, and 12632
- Rev. & Tax. Code, § 12307Printed as Sections 12258, 12287, 12307, 12631, and 12632
- Rev. & Tax. Code, § 12631Printed as Sections 12258, 12287, 12307, 12631, and 12632
- Rev. & Tax. Code, § 12632Printed as Sections 12258, 12287, 12307, 12631, and 12632
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.