California § 6479.4. 6479.4. (Added by Stats. 1991, Ch. 473, Sec. 4.)

California Statutes

§ 6479.4. — 6479.4. (Added by Stats. 1991, Ch. 473, Sec. 4.)

California § 6479.4.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 1.PART 1. SALES AND USE TAXES

Ch. 5.CHAPTER 5. Determinations

Art. 1.2.ARTICLE 1.2. Payment by Electronic Funds Transfer

This text of California § 6479.4. (6479.4. (Added by Stats. 1991, Ch. 473, 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 § 6479.4. (2026).

Text

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 6479.3.

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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 6479.3.