Cal. RTC § 11407
This is the official text of Cal. RTC § 11407, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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 11319, 11405, and 11430.
Any 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 he bases his claim for relief.
Any 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 he bases his claim for relief.
Status: in_force · Read it on the official government site
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