ARTICLE 6. Interest and Penalties

Article 6 added by Stats. 1941, Ch. 36.

§§ 6591–6597 · 11 sections

• § 6591 (a) Any person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made…
• § 6591.3 (a) An accuracy-related penalty shall be imposed under this part if a person fails to accurately disclose information in the information return required by…
• § 6591.5 (a) (1) For interest required to be paid to the state upon underpayments of tax to the state, “ modified adjusted rate per annum” means the adjusted annual…
• § 6591.6 (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…
• § 6592 (a) (1) 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…
• § 6592.5 Any person who is granted relief from the penalty imposed by Section 6476 or 6477 shall pay, in addition to any prepayment, interest at the “modified adjusted…
• § 6593 (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…
• § 6593.5 (a) The department, in its discretion, may relieve all or any part of the interest imposed on a person by this part under the following circumstances: (1)…
• § 6594 Notwithstanding any other provision of this part, no interest or penalties shall be assessed against any person for failure to make payments of any taxes on…
• § 6596 (a) If the board 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 board,…
• § 6597 (a) (1) Any person who knowingly collects sales tax reimbursement, as defined in Section 1656.1 of the Civil Code, or who knowingly collects use tax pursuant…