Rev. & Tax. Code, § 21015 · Part 10.7. TAXPAYERS' BILL OF RIGHTS
Rev. & Tax. Code, § 21015
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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.
Notes and commentary — not statutory text
History
Added by Stats. 1995, Ch. 490, Sec. 4. Effective January 1, 1996.
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=21015.
- Text hash
- sha256 83bd1e66213fee34efaf9093eb7d5f730522305b01a4bebcba4161c7a98d2402
- 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
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