Cal. RTC § 21015
This is the official text of Cal. RTC § 21015, 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
(a) The board may either refrain from imposing or waive the penalties authorized under Section 19011 and subdivision (a) of Section 19141.5, where it is determined, on a case-by-case basis, that the failure to comply did not jeopardize the best interests of the state and is not due to any willful neglect or any intent not to comply.
(b) This section shall be operative for penalties that may be or were assessed or imposed on or after January 1, 1995.
(b) This section shall be operative for penalties that may be or were assessed or imposed on or after January 1, 1995.
Status: in_force · Read it on the official government site
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