Rev. & Tax. Code, § 32256 · Article 1. Returns and Payments
Rev. & Tax. Code, § 32256
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) If the board finds that a person’s failure to make a timely report or payment was due to a disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the interest provided by Sections 32252, 32253, 32260, and 32291.
(b) Except as provided in subdivision (c), a person seeking to be relieved of the interest 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 interest 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.
Notes and commentary — not statutory text
History
Amended by Stats. 2022, Ch. 299, Sec. 3. (SB 440) Effective January 1, 2023.
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=32256.
- Text hash
- sha256 124ad2a92b16c84463affab80754dbff0b43b2bbc53d8708a296c8e24a36a377
- 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, § 32252Printed as Sections 32252, 32253, 32260, and 32291
- Rev. & Tax. Code, § 32253Printed as Sections 32252, 32253, 32260, and 32291
- Rev. & Tax. Code, § 32260Printed as Sections 32252, 32253, 32260, and 32291
- Rev. & Tax. Code, § 32291Printed as Sections 32252, 32253, 32260, and 32291
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.