Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.7.: PART 10.7. TAXPAYERS' BILL OF RIGHTS/§ 21015.
California Statutes

§ 21015. — 21015. (Added by Stats. 1995, Ch. 490, Sec. 4.)

California § 21015.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.7.PART 10.7. TAXPAYERS' BILL OF RIGHTS

This text of California § 21015. (21015. (Added by Stats. 1995, Ch. 490, Sec. 4.)) 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 § 21015. (2026).

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.

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Legislative History

Added by Stats. 1995, Ch. 490, Sec. 4. Effective January 1, 1996.

Nearby Sections

3
§ 21015.
21015. (Added by Stats. 1995, Ch. 490, Sec. 4.)
§ 21015.5.
21015.5. (Amended by Stats. 2010, Ch. 14, Sec. 54.)
§ 21015.6.
21015.6. (Amended by Stats. 2002, Ch. 664, Sec. 207.)
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California § 21015., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/21015..