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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:
08/31/2009
Document:
Cal Rev & Tax Code § 19109 (2011)
§ 19109. Abatement of interest for disasters
(a) If the Franchise Tax Board extends for any period the time for filing a return under Section 18572 or subdivision (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 disaster that incurred a loss, the Franchise Tax Board shall, notwithstanding subdivision (b) of Section 18572, abate for that period the assessment of any interest prescribed under this article on that tax.
(b) For purposes of subdivision (a), the term "presidentially declared disaster area" means, with respect to any taxpayer, 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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