California Statutes

§ 50112.8. — 50112.8. (Added by Stats. 2000, Ch. 923, Sec. 65.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 26. PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW·Ch. 3. CHAPTER 3. Determinations·Art. 1.1. ARTICLE 1.1. Payment by Electronic Funds Transfer
If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board 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 50112.7. Any person seeking to be relieved of the penalty 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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California § 50112.8. (50112.8. (Added by Stats. 2000, Ch. 923, Sec. 65.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Added by Stats. 2000, Ch. 923, Sec. 65. Effective January 1, 2001.

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