Amended IN Senate April 26, 2017 Amended IN Senate April 17, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 11Introduced by Senator GainesDecember 05, 2016 An act to add Sections 6595, 7658.3, 8879.5, 30284.5, 32257.5, 40104.5, 41098.5, 43157.5, 45155.5, 46156.5, 50111.5, 55044.5, and 60213 to the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 11, as amended, Gaines. Taxes: interest: penalties. Existing law requires the State Board of Equalization to administer various taxes and fees, including the Sales and Use Tax Law, the Motor Vehicle Fuel Tax Law, the Use Fuel Tax Law, the Cigarette and Tobacco Products Tax Law, the Alcoholic Beverage Tax Law, the Energy Resources Surcharge Law, the Emergency Telephone Users Surcharge Law, the Hazardous Substances Tax Law, the Integrated Waste Management Fee Law, the Oil Spill Response, Prevention, and Administration Fees Law, the Underground Storage Tank Maintenance Fee Law, the Fee Collection Procedures Law, and the Diesel Fuel Tax Law. Existing law requires the payment of penalties and interest for a failure to timely pay taxes, from the date on which those amounts became due and payable to the state until the date of payment. This bill would prohibit, beginning January 1, 2019, under the laws listed above, the assessment of interest and specified penalties against any person for failure to make payments of any taxes imposed under those laws if the failure to make a payment is attributable to the failure of the State Board of Equalizations Internet Web site, as provided, 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. The bill would only permit interest or penalty relief if no significant aspect of the failure to pay is attributable to an act of, or a failure to act by, the person.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 6595 is added to the Revenue and Taxation Code, to read:6595. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 2. Section 7658.3 is added to the Revenue and Taxation Code, to read:7658.3. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 3. Section 8879.5 is added to the Revenue and Taxation Code, to read:8879.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 4. Section 30284.5 is added to the Revenue and Taxation Code, to read:30284.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 5. Section 32257.5 is added to the Revenue and Taxation Code, to read:32257.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 6. Section 40104.5 is added to the Revenue and Taxation Code, to read:40104.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 7. Section 41098.5 is added to the Revenue and Taxation Code, to read:41098.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 8. Section 43157.5 is added to the Revenue and Taxation Code, to read:43157.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 9. Section 45155.5 is added to the Revenue and Taxation Code, to read:45155.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 10. Section 46156.5 is added to the Revenue and Taxation Code, to read:46156.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 11. Section 50111.5 is added to the Revenue and Taxation Code, to read:50111.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 12. Section 55044.5 is added to the Revenue and Taxation Code, to read:55044.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 13. Section 60213 is added to the Revenue and Taxation Code, to read:60213. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
Amended IN Senate April 26, 2017 Amended IN Senate April 17, 2017 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Senate Bill No. 11Introduced by Senator GainesDecember 05, 2016 An act to add Sections 6595, 7658.3, 8879.5, 30284.5, 32257.5, 40104.5, 41098.5, 43157.5, 45155.5, 46156.5, 50111.5, 55044.5, and 60213 to the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 11, as amended, Gaines. Taxes: interest: penalties. Existing law requires the State Board of Equalization to administer various taxes and fees, including the Sales and Use Tax Law, the Motor Vehicle Fuel Tax Law, the Use Fuel Tax Law, the Cigarette and Tobacco Products Tax Law, the Alcoholic Beverage Tax Law, the Energy Resources Surcharge Law, the Emergency Telephone Users Surcharge Law, the Hazardous Substances Tax Law, the Integrated Waste Management Fee Law, the Oil Spill Response, Prevention, and Administration Fees Law, the Underground Storage Tank Maintenance Fee Law, the Fee Collection Procedures Law, and the Diesel Fuel Tax Law. Existing law requires the payment of penalties and interest for a failure to timely pay taxes, from the date on which those amounts became due and payable to the state until the date of payment. This bill would prohibit, beginning January 1, 2019, under the laws listed above, the assessment of interest and specified penalties against any person for failure to make payments of any taxes imposed under those laws if the failure to make a payment is attributable to the failure of the State Board of Equalizations Internet Web site, as provided, 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. The bill would only permit interest or penalty relief if no significant aspect of the failure to pay is attributable to an act of, or a failure to act by, the person.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: NO
Amended IN Senate April 26, 2017 Amended IN Senate April 17, 2017
Amended IN Senate April 26, 2017
Amended IN Senate April 17, 2017
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
Senate Bill No. 11
Introduced by Senator GainesDecember 05, 2016
Introduced by Senator Gaines
December 05, 2016
An act to add Sections 6595, 7658.3, 8879.5, 30284.5, 32257.5, 40104.5, 41098.5, 43157.5, 45155.5, 46156.5, 50111.5, 55044.5, and 60213 to the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
SB 11, as amended, Gaines. Taxes: interest: penalties.
Existing law requires the State Board of Equalization to administer various taxes and fees, including the Sales and Use Tax Law, the Motor Vehicle Fuel Tax Law, the Use Fuel Tax Law, the Cigarette and Tobacco Products Tax Law, the Alcoholic Beverage Tax Law, the Energy Resources Surcharge Law, the Emergency Telephone Users Surcharge Law, the Hazardous Substances Tax Law, the Integrated Waste Management Fee Law, the Oil Spill Response, Prevention, and Administration Fees Law, the Underground Storage Tank Maintenance Fee Law, the Fee Collection Procedures Law, and the Diesel Fuel Tax Law. Existing law requires the payment of penalties and interest for a failure to timely pay taxes, from the date on which those amounts became due and payable to the state until the date of payment. This bill would prohibit, beginning January 1, 2019, under the laws listed above, the assessment of interest and specified penalties against any person for failure to make payments of any taxes imposed under those laws if the failure to make a payment is attributable to the failure of the State Board of Equalizations Internet Web site, as provided, 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. The bill would only permit interest or penalty relief if no significant aspect of the failure to pay is attributable to an act of, or a failure to act by, the person.
Existing law requires the State Board of Equalization to administer various taxes and fees, including the Sales and Use Tax Law, the Motor Vehicle Fuel Tax Law, the Use Fuel Tax Law, the Cigarette and Tobacco Products Tax Law, the Alcoholic Beverage Tax Law, the Energy Resources Surcharge Law, the Emergency Telephone Users Surcharge Law, the Hazardous Substances Tax Law, the Integrated Waste Management Fee Law, the Oil Spill Response, Prevention, and Administration Fees Law, the Underground Storage Tank Maintenance Fee Law, the Fee Collection Procedures Law, and the Diesel Fuel Tax Law. Existing law requires the payment of penalties and interest for a failure to timely pay taxes, from the date on which those amounts became due and payable to the state until the date of payment.
This bill would prohibit, beginning January 1, 2019, under the laws listed above, the assessment of interest and specified penalties against any person for failure to make payments of any taxes imposed under those laws if the failure to make a payment is attributable to the failure of the State Board of Equalizations Internet Web site, as provided, 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. The bill would only permit interest or penalty relief if no significant aspect of the failure to pay is attributable to an act of, or a failure to act by, the person.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. Section 6595 is added to the Revenue and Taxation Code, to read:6595. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 2. Section 7658.3 is added to the Revenue and Taxation Code, to read:7658.3. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 3. Section 8879.5 is added to the Revenue and Taxation Code, to read:8879.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 4. Section 30284.5 is added to the Revenue and Taxation Code, to read:30284.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 5. Section 32257.5 is added to the Revenue and Taxation Code, to read:32257.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 6. Section 40104.5 is added to the Revenue and Taxation Code, to read:40104.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 7. Section 41098.5 is added to the Revenue and Taxation Code, to read:41098.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 8. Section 43157.5 is added to the Revenue and Taxation Code, to read:43157.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 9. Section 45155.5 is added to the Revenue and Taxation Code, to read:45155.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 10. Section 46156.5 is added to the Revenue and Taxation Code, to read:46156.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 11. Section 50111.5 is added to the Revenue and Taxation Code, to read:50111.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 12. Section 55044.5 is added to the Revenue and Taxation Code, to read:55044.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.SEC. 13. Section 60213 is added to the Revenue and Taxation Code, to read:60213. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. Section 6595 is added to the Revenue and Taxation Code, to read:6595. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
SECTION 1. Section 6595 is added to the Revenue and Taxation Code, to read:
### SECTION 1.
6595. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
6595. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
6595. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
6595. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 2. Section 7658.3 is added to the Revenue and Taxation Code, to read:7658.3. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 2. Section 7658.3 is added to the Revenue and Taxation Code, to read:
### SEC. 2.
7658.3. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
7658.3. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
7658.3. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
7658.3. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 3. Section 8879.5 is added to the Revenue and Taxation Code, to read:8879.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 3. Section 8879.5 is added to the Revenue and Taxation Code, to read:
### SEC. 3.
8879.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
8879.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
8879.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
8879.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 4. Section 30284.5 is added to the Revenue and Taxation Code, to read:30284.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 4. Section 30284.5 is added to the Revenue and Taxation Code, to read:
### SEC. 4.
30284.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
30284.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
30284.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
30284.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 5. Section 32257.5 is added to the Revenue and Taxation Code, to read:32257.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 5. Section 32257.5 is added to the Revenue and Taxation Code, to read:
### SEC. 5.
32257.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
32257.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
32257.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
32257.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 6. Section 40104.5 is added to the Revenue and Taxation Code, to read:40104.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 6. Section 40104.5 is added to the Revenue and Taxation Code, to read:
### SEC. 6.
40104.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
40104.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
40104.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
40104.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 7. Section 41098.5 is added to the Revenue and Taxation Code, to read:41098.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 7. Section 41098.5 is added to the Revenue and Taxation Code, to read:
### SEC. 7.
41098.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
41098.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
41098.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
41098.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 8. Section 43157.5 is added to the Revenue and Taxation Code, to read:43157.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 8. Section 43157.5 is added to the Revenue and Taxation Code, to read:
### SEC. 8.
43157.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
43157.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
43157.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
43157.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 9. Section 45155.5 is added to the Revenue and Taxation Code, to read:45155.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 9. Section 45155.5 is added to the Revenue and Taxation Code, to read:
### SEC. 9.
45155.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
45155.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
45155.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
45155.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 10. Section 46156.5 is added to the Revenue and Taxation Code, to read:46156.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 10. Section 46156.5 is added to the Revenue and Taxation Code, to read:
### SEC. 10.
46156.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
46156.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
46156.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
46156.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 11. Section 50111.5 is added to the Revenue and Taxation Code, to read:50111.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 11. Section 50111.5 is added to the Revenue and Taxation Code, to read:
### SEC. 11.
50111.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
50111.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
50111.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
50111.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 12. Section 55044.5 is added to the Revenue and Taxation Code, to read:55044.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 12. Section 55044.5 is added to the Revenue and Taxation Code, to read:
### SEC. 12.
55044.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
55044.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
55044.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
55044.5. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 13. Section 60213 is added to the Revenue and Taxation Code, to read:60213. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
SEC. 13. Section 60213 is added to the Revenue and Taxation Code, to read:
### SEC. 13.
60213. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
60213. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
60213. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.
60213. (a) Beginning January 1, 2019, and notwithstanding any other law, if a persons failure to file a timely return or pay any amount of tax imposed under this part is attributable to the failure of the boards 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 pay is attributable to an act of, or a failure to act by, the person.