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Document Citation:
Cal Rev & Tax Code § 19109
Header:
CALIFORNIA CODES ANNOTATED
REVENUE AND TAXATION CODE
Division 2. Other Taxes
Part 10.2. Administration of Franchise and Income Tax Laws
Chapter 4. Payments and Assessments
Article 6. Interest
Date:
03/20/2014
Document:
§ 19109. Abatement of interest for disasters; Notice of determination; Appeal
(a) If the Franchise Tax Board extends for any period the time for filing a return under Section 18572 or subdivi-sion (a) of Section 18567 and the time for paying the tax under Section 18572 or subdivision (c) of Section 18567 (and waives any penalties relating to the failure to so file or so pay) for any taxpayer located in a presidentially declared disaster area or any county or city in this state which is proclaimed by the Governor to be in a state of emergency that incurred a loss, the Franchise Tax Board shall abate for that period the assessment of any interest prescribed under this article on that tax.
(b)
(1) The Franchise Tax Board may, after written request by a taxpayer, abate the interest on any deficiency or re-lated to a proposed deficiency described in Section 19033 or on a payment of tax to the extent that interest is at-tributable in whole or in part to the Franchise Tax Board's delay in the mailing of a notice or other correspondence that requires a response from a taxpayer, in connection with a presidentially declared disaster area, or any county or city in this state that is proclaimed by the Governor to be in a state of emergency.
(2)
(A) Except as provided in paragraph (4), after the Franchise Tax Board mails its notice of determination not to abate interest, a taxpayer may appeal the Franchise Tax Board's determination to the board within the following period, as applicable:
(i) Thirty days in the case of any unpaid interest described under paragraph (1).
(ii) Ninety days in the case of any paid interest described under paragraph (1).
(B) The board shall have jurisdiction over the appeal to determine whether the Franchise Tax Board's failure to abate interest under this subdivision was an abuse of discretion, and may order an abatement.
(3) If the Franchise Tax Board fails to mail its notice of determination on a request to abate interest within six months after the request is filed, it shall be considered that the Franchise Tax Board has determined not to abate in-terest and the taxpayer may appeal that determination to the board. This paragraph shall not apply to requests for abatement of interest made under paragraph (4).
(4) A request for abatement of interest related to a proposed deficiency may be made with the written protest of the underlying proposed deficiency filed under Section 19041 or with an appeal to the board under Section 19045 in the form and manner required by the Franchise Tax Board. The action of the Franchise Tax Board denying any portion of the request for abatement of interest related to the proposed deficiency shall be considered as part of the appeal of the action of the Franchise Tax Board on the protest of the proposed deficiency. If the taxpayer filed an appeal from the Franchise Tax Board's action on the protest of a proposed deficiency and the deficiency is final pursuant to Section 19048, the taxpayer may not thereafter request an abatement of interest accruing prior to the time the deficiency is final. The taxpayer, however, may thereafter request an abatement pursuant to this subdivision limited to the interest accruing after the deficiency is final.
(5) This subdivision shall apply to requests for abatement of interest made on or after the effective date of the act adding this paragraph.
(c) For purposes of this section, the term "presidentially declared disaster area" means, with respect to any tax-payer, any area which the President has determined warrants assistance by the federal government under the Disaster Relief and Emergency Assistance Act.
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