ARTICLE 6. Interest and Penalties

Article 6 added by Stats. 1976, Ch. 443.

§§ 41095–41099 · 7 sections

• § 41095 (a) Any person who fails to pay any surcharge to the state or any amount of surcharge required to be collected and paid to the state, except amounts of…
• § 41095.5 (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per…
• § 41096 (a) If the department finds that a person’s failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person’s…
• § 41097 (a) If the department finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of…
• § 41097.5 (a) The department, in its discretion, may relieve all or any part of the interest imposed on a person by this part if the failure to pay the surcharge is due…
• § 41098 (a) If the department finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the…
• § 41099 (a) Under regulations prescribed by the department, if: (1) A surcharge liability under this part was understated by a failure to file a return required to be…