SECTIONS 11596-11597 - California Statutes

REVENUE AND TAXATION CODE

SECTION 11596-11597

11596. If any amount for taxes, penalty, and interest has been
illegally determined either by the person filing the return or by the
board, the board shall set forth that fact in its records, certify
the amount determined to be in excess of the amount legally due and
the person against whom the determination was made, and authorize the
cancellation of the amount upon the records of the board. Any
proposed determination by the board pursuant to this section with
respect to an amount in excess of fifteen thousand dollars ($15,000)
shall be available as a public record for at least 10 days prior to
the effective date of that determination.

11597. (a) Any penalty provided for in Section 11341, 11354, 11405,
or 11430 may be canceled by the board upon a finding that (1) the
failure to make a timely payment is due to reasonable cause and
circumstances beyond the taxpayer's control, and occurred
notwithstanding the exercise of ordinary care and the absence of
willful neglect, provided the principal payment is made within 30
days after the delinquency date, or (2) there was an inadvertent
error in the amount of payment made by the taxpayer, provided the
principal payment for the proper amount of tax due is made within 10
days after the notice of shortage is mailed by the board.
(b) Except as provided in subdivision (c), any taxpayer seeking
cancellation of the penalty shall file with the board a petition for
cancellation or refund within 20 days of payment of the principal
amount of the tax or within 20 days after the board mails notice of
the entry of the penalty, whichever date is later. The petition shall
be accompanied by a statement under penalty of perjury setting forth
the facts upon which the claim for relief is based.
(c) The board shall establish criteria that provides for efficient
resolution of requests for relief pursuant to this section.