{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6479.4","citation":"Rev. & Tax. Code, § 6479.4","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 5. Determinations [6451. - 6597.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5"},{"name":"ARTICLE 1.2. Payment by Electronic Funds Transfer [6479.3. - 6479.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-5/article-1.2"}],"history":"Added by Stats. 1991, Ch. 473, Sec. 4.","effective":null,"html":"<p>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 <a href=\"/rtc/6479.3\">6479.3</a>.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/payment-by-electronic-funds-transfer-6479-4","source":"California Legislative Information bulk export (pubinfo)"}