Rev. & Tax. Code, § 6203.1 · Article 1. Imposition of Tax
Rev. & Tax. Code, § 6203.1
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The department, in its discretion, may relieve a retailer engaged in business in this state that meets the requirements of subdivision (b) of the following:
(1) The penalties provided by Sections 6484, 6511, and 6591.
(2) All or any part of the interest imposed on the person by this part.
(b) This section shall apply to any retailer engaged in business in this state that meets all of the following conditions:
(1) The retailer registered under Article 2 (commencing with Section 6225) on or after April 1, 2019, as a retailer engaged in business pursuant to paragraph (4) of subdivision (c) of Section 6203.
(2) The total combined sales from the retailer and all persons related to the retailer, within the preceding 12 months, of tangible personal property in this state or for delivery in this state does not exceed one million dollars ($1,000,000).
(3) The retailer was not previously registered, or required to be registered, with the department under Chapter 2 (commencing with Section 6051) or Chapter 3 (commencing with Section 6201).
(4) The retailer’s failure to collect and remit use tax was due to a good faith error and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect.
(5) The retailer is not a marketplace facilitator as defined in Section 6041.
(6) Any other factors as deemed necessary by the department.
(c) For purposes of this section, a person is related to another person if both persons are related to each other pursuant to Section 267(b) of the Internal Revenue Code and the regulations thereunder.
(d) The department may grant relief only for interest or penalties imposed on use tax liabilities due and payable for tax reporting periods beginning April 1, 2019, and ending December 31, 2022.
Notes and commentary — not statutory text
History
Amended by Stats. 2019, Ch. 34, Sec. 6. (SB 92) Effective June 27, 2019.
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=6203.1.
- Text hash
- sha256 0ac9c27a13cb8eb0ac732a63ed89c5d3c749002b7bdfcce222d9fc873a02ffad
- 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, § 6041Printed as Section 6041
- Rev. & Tax. Code, div. 2, pt. 1, ch. 2The Sales TaxPrinted as Chapter 2 (commencing with Section 6051)
- Rev. & Tax. Code, div. 2, pt. 1, ch. 3The Use TaxPrinted as Chapter 3 (commencing with Section 6201)
- Rev. & Tax. Code, § 6203Printed as Section 6203
- Rev. & Tax. Code, div. 2, pt. 1, ch. 3, art. 2RegistrationPrinted as Article 2 (commencing with Section 6225)
- Rev. & Tax. Code, § 6484Printed as Sections 6484, 6511, and 6591
- Rev. & Tax. Code, § 6511Printed as Sections 6484, 6511, and 6591
- Rev. & Tax. Code, § 6591Printed as Sections 6484, 6511, and 6591
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.