Today's Law As Amended


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SB-11 Taxes: interest: penalties.(2017-2018)



As Amends the Law Today


SECTION 1.

 Section 6595 is added to the Revenue and Taxation Code, to read:

6595.
 (a) Beginning July 1, 2018, and notwithstanding any other law, if a person’s failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the board’s Internet Web site resulting in an unacceptable outage period on the due date of the return or payment, the penalties required by Sections 6476, 6477, 6479.3, 6480.4, and 6591 shall not be imposed and interest shall not accrue unless the person fails to file a return or pay the amount of tax within a reasonable time after the conclusion of the outage period.
(b) For the purposes of this section, interest or penalty relief shall only be granted if no significant aspect of the failure to file or pay is attributable to an act of, or a failure to act by, the person.
(c) This section shall become operative on either (1) July 1, 2018, or (2) prior to July 1, 2018, on the date that the Department of Technology or the board reports the successful implementation of the Centralized Revenue Opportunity System rollout phase for the tax imposed pursuant to this part, whichever occurs first. The board shall post information about this section, including notice of the operative date of this section, on the homepage of its Internet Web site.
(d) For purposes of this section, “board” shall include any successor agency of the State Board of Equalization.

SEC. 2.

 Section 7658.3 is added to the Revenue and Taxation Code, to read:

7658.3.
 (a) Beginning July 1, 2019, and notwithstanding any other law, if a person’s failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the board’s Internet Web site resulting in an unacceptable outage period on the due date of the return or payment, the penalties required by Sections 7655, 7659.5, 7659.6, and 7659.9 shall not be imposed and interest shall not accrue unless the person fails to file a return or pay the amount of tax within a reasonable time after the conclusion of the outage period.
(b) For the purposes of this section, interest or penalty relief shall only be granted if no significant aspect of the failure to file or pay is attributable to an act of, or a failure to act by, the person.
(c) This section shall become operative on either (1) July 1, 2019, or (2) prior to July 1, 2019, on the date that the Department of Technology or the board reports the successful implementation of the Centralized Revenue Opportunity System rollout phase for the tax imposed pursuant to this part, whichever occurs first. The board shall post information about this section, including notice of the operative date of this section, on the homepage of its Internet Web site.
(d) For purposes of this section, “board” shall include any successor agency of the State Board of Equalization.

SEC. 3.

 Section 8879.5 is added to the Revenue and Taxation Code, to read:

8879.5.
 (a) Beginning July 1, 2019, and notwithstanding any other law, if a person’s failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the board’s Internet Web site resulting in an unacceptable outage period on the due date of the return or payment, the penalties required by Sections 8760 and 8876 shall not be imposed and interest shall not accrue unless the person fails to file a return or pay the amount of tax within a reasonable time after the conclusion of the outage period.
(b) For the purposes of this section, interest or penalty relief shall only be granted if no significant aspect of the failure to file or pay is attributable to an act of, or a failure to act by, the person.
(c) This section shall become operative on either (1) July 1, 2019, or (2) prior to July 1, 2019, on the date that the Department of Technology or the board reports the successful implementation of the Centralized Revenue Opportunity System rollout phase for the tax imposed pursuant to this part, whichever occurs first. The board shall post information about this section, including notice of the operative date of this section, on the homepage of its Internet Web site.
(d) For purposes of this section, “board” shall include any successor agency of the State Board of Equalization.

SEC. 4.

 Section 30284.5 is added to the Revenue and Taxation Code, to read:

30284.5.
 (a) Beginning July 1, 2019, and notwithstanding any other law, if a person’s failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the board’s Internet Web site resulting in an unacceptable outage period on the due date of the return or payment, the penalties required by Sections 30190 and 30281 shall not be imposed and interest shall not accrue unless the person fails to file a return or pay the amount of tax within a reasonable time after the conclusion of the outage period.
(b) For the purposes of this section, interest or penalty relief shall only be granted if no significant aspect of the failure to file or pay is attributable to an act of, or a failure to act by, the person.
(c) This section shall become operative on either (1) July 1, 2019, or (2) prior to July 1, 2019, on the date that the Department of Technology or the board reports the successful implementation of the Centralized Revenue Opportunity System rollout phase for the tax imposed pursuant to this part, whichever occurs first. The board shall post information about this section, including notice of the operative date of this section, on the homepage of its Internet Web site.
(d) For purposes of this section, “board” shall include any successor agency of the State Board of Equalization.

SEC. 5.

 Section 32257.5 is added to the Revenue and Taxation Code, to read:

32257.5.
 (a) Beginning July 1, 2019, and notwithstanding any other law, if a person’s failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the board’s Internet Web site resulting in an unacceptable outage period on the due date of the return or payment, the penalties required by Sections 32252 and 32260 shall not be imposed and interest shall not accrue unless the person fails to file a return or pay the amount of tax within a reasonable time after the conclusion of the outage period.
(b) For the purposes of this section, interest or penalty relief shall only be granted if no significant aspect of the failure to file or pay is attributable to an act of, or a failure to act by, the person.
(c) This section shall become operative on either (1) July 1, 2019, or (2) prior to July 1, 2019, on the date that the Department of Technology or the board reports the successful implementation of the Centralized Revenue Opportunity System rollout phase for the tax imposed pursuant to this part, whichever occurs first. The board shall post information about this section, including notice of the operative date of this section, on the homepage of its Internet Web site.
(d) For purposes of this section, “board” shall include any successor agency of the State Board of Equalization.

SEC. 6.

 Section 40104.5 is added to the Revenue and Taxation Code, to read:

40104.5.
 (a) Beginning July 1, 2020, and notwithstanding any other law, if a person’s failure to file a timely return or pay any amount of surcharge required to be collected and paid to the state is attributable to the failure of the board’s Internet Web site resulting in an unacceptable outage period on the due date of the return or payment, the penalties required by Sections 40067 and 40101 shall not be imposed and interest shall not accrue unless the person fails to file a return or pay the amount of surcharge within a reasonable time after the conclusion of the outage period.
(b) For the purposes of this section, interest or penalty relief shall only be granted if no significant aspect of the failure to file or pay is attributable to an act of, or a failure to act by, the person.
(c) This section shall become operative on either (1) July 1, 2020, or (2) prior to July 1, 2020, on the date that the Department of Technology or the board reports the successful implementation of the Centralized Revenue Opportunity System rollout phase for the surcharge imposed pursuant to this part, whichever occurs first. The board shall post information about this section, including notice of the operative date of this section, on the homepage of its Internet Web site.
(d) For purposes of this section, “board” shall include any successor agency of the State Board of Equalization.

SEC. 7.

 Section 41098.5 is added to the Revenue and Taxation Code, to read:

41098.5.
 (a) Beginning July 1, 2020, and notwithstanding any other law, if a person’s failure to file a timely return or pay any amount of surcharge required to be collected and paid to the state is attributable to the failure of the board’s Internet Web site resulting in an unacceptable outage period on the due date of the return or payment, the penalties required by Sections 41060 and 41095 shall not be imposed and interest shall not accrue unless the person fails to file a return or pay the amount of surcharge within a reasonable time after the conclusion of the outage period.
(b) For the purposes of this section, interest or penalty relief shall only be granted if no significant aspect of the failure to file or pay is attributable to an act of, or a failure to act by, the person.
(c) This section shall become operative on either (1) July 1, 2020, or (2) prior to July 1, 2020, on the date that the Department of Technology or the board reports the successful implementation of the Centralized Revenue Opportunity System rollout phase for the surcharge imposed pursuant to this part, whichever occurs first. The board shall post information about this section, including notice of the operative date of this section, on the homepage of its Internet Web site.
(d) For purposes of this section, “board” shall include any successor agency of the State Board of Equalization.

SEC. 8.

 Section 43157.5 is added to the Revenue and Taxation Code, to read:

43157.5.
 (a) Beginning July 1, 2020, and notwithstanding any other law, if a person’s failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the board’s Internet Web site resulting in an unacceptable outage period on the due date of the return or payment, the penalties required by Sections 43152.12, 43152.15, 43155, and 43170 shall not be imposed and interest shall not accrue unless the person fails to file a return or pay the amount of tax within a reasonable time after the conclusion of the outage period.
(b) For the purposes of this section, interest or penalty relief shall only be granted if no significant aspect of the failure to file or pay is attributable to an act of, or a failure to act by, the person.
(c) This section shall become operative on either (1) July 1, 2020, or (2) prior to July 1, 2020, on the date that the Department of Technology or the board reports the successful implementation of the Centralized Revenue Opportunity System rollout phase for the tax imposed pursuant to this part, whichever occurs first. The board shall post information about this section, including notice of the operative date of this section, on the homepage of its Internet Web site.
(d) For purposes of this section, “board” shall include any successor agency of the State Board of Equalization.

SEC. 9.

 Section 45155.5 is added to the Revenue and Taxation Code, to read:

45155.5.
 (a) Beginning July 1, 2020, and notwithstanding any other law, if a person’s failure to file a timely return or pay any fee to the state or any amount of fee required to be collected and paid to the state is attributable to the failure of the board’s Internet Web site resulting in an unacceptable outage period on the due date of the return or payment, the penalties required by Sections 45153 and 45160 shall not be imposed and interest shall not accrue unless the person fails to file a return or pay the amount of fee within a reasonable time after the conclusion of the outage period.
(b) For the purposes of this section, interest or penalty relief shall only be granted if no significant aspect of the failure to file or pay is attributable to an act of, or a failure to act by, the person.
(c) This section shall become operative on either (1) July 1, 2020, or (2) prior to July 1, 2020, on the date that the Department of Technology or the board reports the successful implementation of the Centralized Revenue Opportunity System rollout phase for the fee imposed pursuant to this part, whichever occurs first. The board shall post information about this section, including notice of the operative date of this section, on the homepage of its Internet Web site.
(d) For purposes of this section, “board” shall include any successor agency of the State Board of Equalization.

SEC. 10.

 Section 46156.5 is added to the Revenue and Taxation Code, to read:

46156.5.
 (a) Beginning July 1, 2019, and notwithstanding any other law, if a person’s failure to file a timely return or pay any amount of fee to the state or any amount of fee required to be collected and paid to the state is attributable to the failure of the board’s Internet Web site resulting in an unacceptable outage period on the due date of the return or payment, the penalties required by Sections 46154, 46154.1, and 46160 shall not be imposed and interest shall not accrue unless the person fails to file a return or pay the amount of fee within a reasonable time after the conclusion of the outage period.
(b) For the purposes of this section, interest or penalty relief shall only be granted if no significant aspect of the failure to file or pay is attributable to an act of, or a failure to act by, the person.
(c) This section shall become operative on either (1) July 1, 2019, or (2) prior to July 1, 2019, on the date that the Department of Technology or the board reports the successful implementation of the Centralized Revenue Opportunity System rollout phase for the fee imposed pursuant to this part, whichever occurs first. The board shall post information about this section, including notice of the operative date of this section, on the homepage of its Internet Web site.
(d) For purposes of this section, “board” shall include any successor agency of the State Board of Equalization.

SEC. 11.

 Section 50111.5 is added to the Revenue and Taxation Code, to read:

50111.5.
 (a) Beginning July 1, 2019, and notwithstanding any other law, if a person’s failure to file a timely return or pay any amount of fee to the state or any amount of fee required to be collected and paid to the state is attributable to the failure of the board’s Internet Web site resulting in an unacceptable outage period on the due date of the return or payment, the penalties required by Sections 50112 and 50112.7 shall not be imposed and interest shall not accrue unless the person fails to file a return or pay the amount of fee within a reasonable time after the conclusion of the outage period.
(b) For the purposes of this section, interest or penalty relief shall only be granted if no significant aspect of the failure to file or pay is attributable to an act of, or a failure to act by, the person.
(c) This section shall become operative on either (1) July 1, 2019, or (2) prior to July 1, 2019, on the date that the Department of Technology or the board reports the successful implementation of the Centralized Revenue Opportunity System rollout phase for the fee imposed pursuant to this part, whichever occurs first. The board shall post information about this section, including notice of the operative date of this section, on the homepage of its Internet Web site.
(d) For purposes of this section, “board” shall include any successor agency of the State Board of Equalization.

SEC. 12.

 Section 55044.5 is added to the Revenue and Taxation Code, to read:

55044.5.
 (a) Beginning July 1, 2020, and notwithstanding any other law, if a person’s failure to file a timely return or pay any amount of fee is attributable to the failure of the board’s Internet Web site resulting in an unacceptable outage period on the due date of the return or payment, the penalties required by Sections 55042 and 55050 shall not be imposed and interest shall not accrue unless the person fails to file a return or pay the amount of fee within a reasonable time after the conclusion of the outage period.
(b) For the purposes of this section, interest or penalty relief shall only be granted if no significant aspect of the failure to file or pay is attributable to an act of, or a failure to act by, the person.
(c) This section shall become operative on either (1) July 1, 2020, or (2) prior to July 1, 2020, on the date that the Department of Technology or the board reports the successful implementation of the Centralized Revenue Opportunity System rollout phase for the fee imposed pursuant to this part, whichever occurs first. The board shall post information about this section, including notice of the operative date of this section, on the homepage of its Internet Web site.
(d) For purposes of this section, “board” shall include any successor agency of the State Board of Equalization.

SEC. 13.

 Section 60213 is added to the Revenue and Taxation Code, to read:

60213.
 (a) Beginning July 1, 2019, and notwithstanding any other law, if a person’s failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the board’s Internet Web site resulting in an unacceptable outage period on the due date of the return or payment, the penalties required by Sections 60207 and 60250 shall not be imposed and interest shall not accrue unless the person fails to file a return or pay the amount of tax within a reasonable time after the conclusion of the outage period.
(b) For the purposes of this section, interest or penalty relief shall only be granted if no significant aspect of the failure to file or pay is attributable to an act of, or a failure to act by, the person.
(c) This section shall become operative on either (1) July 1, 2019, or (2) prior to July 1, 2019, on the date that the Department of Technology or the board reports the successful implementation of the Centralized Revenue Opportunity System rollout phase for the tax imposed pursuant to this part, whichever occurs first. The board shall post information about this section, including notice of the operative date of this section, on the homepage of its Internet Web site.
(d) For purposes of this section, “board” shall include any successor agency of the State Board of Equalization.