Rev. & Tax. Code, § 45156 · Article 1. Reports and Payments
Rev. & Tax. Code, § 45156
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) If the department 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 45152, 45153, 45160, and 45201.
(b) Except as provided in subdivision (c), a person seeking to be relieved of interest shall file with the department 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 department 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 department pursuant to subdivision (b).
(2) The department may grant the relief in paragraph (1) only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.
Notes and commentary — not statutory text
History
Amended by Stats. 2022, Ch. 474, Sec. 76. (SB 1496) 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=45156.
- Text hash
- sha256 fd410a722afd7cc73f6249a60b5862774cf633ae19281170b20f88b64c513645
- 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, § 45152Printed as Sections 45152, 45153, 45160, and 45201
- Rev. & Tax. Code, § 45153Printed as Sections 45152, 45153, 45160, and 45201
- Rev. & Tax. Code, § 45160Printed as Sections 45152, 45153, 45160, and 45201
- Rev. & Tax. Code, § 45201Printed as Sections 45152, 45153, 45160, and 45201
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.