California Statutes
§ 41061. — 41061. (Amended by Stats. 2021, Ch. 432, Sec. 75.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 20. PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT·Ch. 4. CHAPTER 4. Determination of Surcharge·Art. 1.1. ARTICLE 1.1. Payment by Electronic Funds Transfer
If the department finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with department procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision (e) of Section 41060. Any person seeking to be relieved of the penalty shall file with the department a statement under penalty of perjury setting forth the facts upon which that person bases the claim for relief.
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California § 41061. (41061. (Amended by Stats. 2021, Ch. 432, Sec. 75.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2021, Ch. 432, Sec. 75. (SB 824) Effective January 1, 2022.