Cal. RTC § 19112
This is the official text of Cal. RTC § 19112, 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
Interest may be waived for any period for which the Franchise Tax Board determines that an individual or fiduciary demonstrates inability to pay that interest solely because of extreme financial hardship caused by significant disability or other catastrophic circumstance. Any waiver under this section shall be withdrawn retroactively if made because of fraud, malfeasance, misrepresentation, or omission of any material fact.
Status: in_force · Read it on the official government site
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