California § 11407. 11407. (Added by Stats. 1981, Ch. 947, Sec. 12.)

California Statutes

§ 11407. — 11407. (Added by Stats. 1981, Ch. 947, Sec. 12.)

California § 11407.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 6.PART 6. PRIVATE RAILROAD CAR TAX

Ch. 3.CHAPTER 3. Levy and Payment of Tax

This text of California § 11407. (11407. (Added by Stats. 1981, Ch. 947, Sec. 12.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 11407. (2026).

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.

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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.

Legislative History

Added by Stats. 1981, Ch. 947, Sec. 12.

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California § 11407., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/11407..