California Statutes
§ 12637. — 12637. (Added by Stats. 1989, 1st Ex. Sess., Ch. 14, Sec. 6.)
California § 12637.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 7.PART 7. INSURANCE TAXATION
Ch. 5.CHAPTER 5. Payment and Collection
Art. 2.ARTICLE 2. Interest and Penalties
This text of California § 12637. (12637. (Added by Stats. 1989, 1st Ex. Sess., Ch. 14, Sec. 6.)) 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 § 12637. (2026).
Text
If the board finds that a person’s failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of interest provided for by Sections 12258, 12287, 12307, 12631, and 12632. Any person seeking to be relieved of interest shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief.
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Legislative History
Added by Stats. 1989, 1st Ex. Sess., Ch. 14, Sec. 6. Effective November 7, 1989.
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Bluebook (online)
California § 12637., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/12637..