60201. Each supplier shall prepare and file with the board a return
in the form as prescribed by the board, which may include, but not
be limited to, electronic media showing the total number of gallons
of diesel fuel removed, entered, or sold by him or her within this
state during each calendar month, or the monthly period ended during
that calendar month as the board may authorize, the amount of tax due
for the month covered by the return, and any other information as
the board deems necessary for the proper administration of this part.
The person shall file the return on or before the last day of the
calendar month following the monthly period to which it relates,
together with a remittance payable to the board for the amount of tax
due for that period, less whatever amounts may have been paid
theretofore for the same period because of weekly returns. To
facilitate the administration of this part, the board may require the
filing of the returns for other than monthly periods. Returns shall
be authenticated in a form or pursuant to methods as may be
prescribed by the board.
60201.1. Each person subject to the tax imposed under Section
60050.1, on or before September 30, 1995, shall prepare and file with
the board, on forms prescribed by the board, a return showing the
total number of gallons of undyed diesel fuel owned by the person on
July 1, 1995, for which a tax has not been imposed under Part 3
(commencing with Section 8601) as in effect on June 30, 1995, the
amount of the tax imposed, and any other information that the board
deems necessary for the proper administration of this part.
The return shall be accompanied by a remittance payable to the
board in the amount of tax due.
60201.2. A supplier who sells taxable diesel fuel shall collect
from the purchaser the diesel fuel tax imposed under Section 60050.
At the election of the purchaser, the payment of the diesel fuel tax
owed on every gallon of diesel fuel purchased from a supplier shall
be remitted to the supplier on terms agreed upon between the
purchaser and the supplier or on or before five working days before
the last day of the calendar month following the monthly period to
which it relates. This election shall be subject to a condition that
the purchaser's remittances of all amounts of tax due to the seller
shall be paid by electronic funds transfer. The purchaser's election
may be terminated by the seller if the purchaser does not make timely
payments to the seller as required by this section. This section
shall not apply where the purchaser is required by a supplier to pay
cash or cash equivalent for diesel fuel purchases.
60201.3. (a) A supplier is relieved from liability for diesel fuel
tax insofar as the sales of the diesel fuel are represented by
accounts which have been found worthless and charged off for income
tax purposes. If the supplier has previously paid the amount of the
tax, he or she may, under the rules and regulations prescribed by the
board, take a credit in that amount. If those accounts are
thereafter in whole or in part collected by the supplier, the gallons
of diesel fuel represented by the amounts collected shall be
included in the first return filed after that collection and the
amount of the tax thereon shall be paid with the return. The board
may, at its option, require the supplier to submit periodic reports
listing accounts delinquent for a 90-day period or more.
(b) Any customer of a supplier who has failed to pay for diesel
fuel purchased and for which the supplier has been allowed a credit
under subdivision (a) is liable to the state for the diesel fuel tax
as an unlicensed supplier and the tax, applicable penalties, and
interest become immediately due and payable under the unlicensed
persons provisions contained in Article 6 (commencing with Section
60360) of Chapter 6. The notice of determination issued under Section
60361 shall be given to the customer within three years of the last
day of the calendar month following the reporting period for which
the supplier took a credit for the tax previously paid on the
customer's account or within three years after the date a refund of
the tax was paid.
60202. (a) Each interstate user shall prepare and file with the
board a return in the form as prescribed by the board, which may
include, but not be limited to, electronic media showing the amount
of diesel fuel used during the quarterly reporting period by the
interstate user in this state, the amount of any tax due, and any
other information as the board may require for the administration of
this part. The return shall be filed with the board on or before the
last day of the calendar month following the close of the quarterly
period to which it relates, together with a remittance payable to the
board of the amount of tax due. To facilitate the administration of
this part, the board may require the filing of returns for other than
quarterly periods. Returns shall be authenticated in a form or
pursuant to methods as may be prescribed by the board.
(b) An interstate user subject to the tax imposed by Section 60115
shall be allowed a credit against the amount of tax due on his or
her return for an amount equal to the tax imposed by Section 60115 on
diesel fuel purchased in this state in that same return period for
use in the operation of a qualified motor vehicle. No credit shall be
allowed unless the tax imposed by Section 60050 and the taxes
imposed by Part 1 (commencing with Section 6001) and Part 1.5
(commencing with Section 7200) of Division 2 of the Revenue and
Taxation Code and Section 35 of Article XIII of the California
Constitution have been paid upon the purchase of the diesel fuel by
the interstate user to a diesel vendor in this state. When the amount
of the credit for any return period exceeds the amount of tax due
for the return period, the excess shall be allowed as a credit
against the amount of tax due for succeeding reporting periods or
shall be refunded.
(c) Credits and refunds allowed pursuant to subdivision (b) shall
be charged against the Motor Vehicle Fuel Account to the extent the
total amount of credits and refunds allowed to all taxpayers for the
fiscal year does not exceed the combined amounts due under
subdivisions (a) and (b) of Section 60115. To the extent the total
amount of credits and refunds allowed to all taxpayers for the fiscal
year pursuant to subdivision (b) exceeds the combined amounts due
under subdivisions (a) and (b) of Section 60115, the credits and
refunds shall be charged against the Motor Vehicle Fuel Account as to
the amount of the credits and refunds established under subdivision
(a) of Section 60115 and shall be charged against the Retail Sales
Tax Fund as to the amount of the credits and refunds established
under subdivision (b) of Section 60115.
60204. (a) Each terminal operator shall prepare and file with the
board a report in the form as prescribed by the board, which may
include, but not be limited to, electronic media showing, for the
calendar month, or that monthly period ended during the calendar
month as the board may authorize, the following:
(1) The name and license number of each person that is a
positionholder at each terminal it operates.
(2) The amount of diesel fuel received at each terminal it
operates.
(3) The identity of each positionholder with respect to the rack
removals of diesel fuel from each terminal it operates and the volume
and dates of the removals.
(4) The amount of diesel fuel stored at each terminal it operates.
(5) The destination (by state) of all diesel fuel removed at a
terminal rack of each terminal it operates, to the extent that
information has been provided to the terminal operator.
(6) Any other information required by the board for the proper
administration of this part.
The terminal operator shall file the report on or before the last
day of the month following the monthly period to which it relates. To
facilitate the administration of this part, the board may require
the filing of the reports for other than monthly periods. Reports
shall be authenticated in a form or pursuant to methods as may be
prescribed by the board.
(b) Upon written approval of the board, a terminal operator may
satisfy the requirements of subdivision (a) above by executing and
providing to the board a consent and authorization for the Internal
Revenue Service to provide to the board under Section 6103 of the
Internal Revenue Code, the return filed by the terminal operator
under Section 48.4101-2 of Title 26 of the Code of Federal
Regulations. The board may, in its sole discretion, rescind its
approval and require a terminal operator to file reports as specified
in subdivision (a).
60204.5. (a) Each pipeline operator and vessel operator shall
prepare and file with the board a report in the form as prescribed by
the board, which may include, but not be limited to, electronic
media showing, for the calendar month, or that monthly period ended
during the calendar month as the board may authorize, all of the
following:
(1) The amount of diesel fuel delivered to each terminal or
refinery.
(2) The location of the terminal or refinery where the diesel fuel
was delivered.
(3) The date of delivery.
(4) Any other information required by the board for the proper
administration of this part. The pipeline operator and vessel
operator shall file the report on or before the last day of the month
following the monthly period to which it relates. To facilitate the
administration of this part, the board may require the filing of the
reports for other than monthly periods. Reports shall be
authenticated in a form or pursuant to methods as may be prescribed
by the board.
(b) Upon written approval of the board, a pipeline operator and
vessel operator may satisfy the requirements of subdivision (a) by
executing and providing to the board a consent and authorization for
the Internal Revenue Service to provide to the board under Section
6103 of the Internal Revenue Code, the return filed by the pipeline
operator and vessel operator under Section 48.4101-2 of Title 26 of
the Code of Federal Regulations. The board may, in its sole
discretion, rescind its approval and require a pipeline operator and
vessel operator to file reports as specified in subdivision (a).
60204.6. Each train operator shall prepare and file with the board
a report in the form as prescribed by the board, which may include,
but not be limited to, electronic media showing, for the calendar
month, or that monthly period ended during the calendar month as the
board may authorize, all of the following:
(a) The amount of diesel fuel delivered into, out of, or within
this state.
(b) The location where the diesel fuel was delivered.
(c) The date of delivery.
(d) Any other information required by the board for the proper
administration of this part. The train operator shall file the report
on or before the last day of the month following the monthly period
to which it relates. To facilitate the administration of this part,
the board may require the filing of the reports for other than
monthly periods. Reports shall be authenticated in a form or pursuant
to methods as may be prescribed by the board.
60205. Each exempt bus operator shall prepare and file with the
board a return in the form as prescribed by the board, which may
include, but not be limited to, electronic media showing the total
number of gallons of diesel fuel used in the exempt bus operation by
him or her within this state during each calendar month, or the
monthly period ended during that calendar month as the board may
authorize, the amount of tax pursuant to Section 60502.2 due for the
month covered by the return, and any other information as the board
deems necessary for the proper administration of this part. The
person shall file the return on or before the last day of the
calendar month following the monthly period to which it relates,
together with a remittance payable to the board for the amount of tax
due for that period. To facilitate the administration of this part,
the board may require the filing of the returns for other than
monthly periods. Returns shall be authenticated in a form or pursuant
to methods as may be prescribed by the board.
60205.5. (a) Each government entity shall prepare and file with the
board a return in the form as prescribed by the board, which may
include, but not be limited to, electronic media showing the total
number of gallons of dyed diesel fuel and undyed diesel fuel used in
a diesel-powered highway vehicle during each calendar month, or the
monthly period ending during the calendar month covered by the
return, and any other information as the board deems necessary for
the proper administration of this part. The person shall file the
return on or before the last day of the calendar month following the
monthly period to which it relates, together with a remittance
payable to the board for the amount of tax due for that period. To
facilitate the administration of this part, the board may require the
filing of the returns for other than monthly periods. Returns shall
be authenticated in a form or pursuant to methods as may be
prescribed by the board.
(b) A government entity that has paid diesel fuel tax to a retail
vendor that sold the diesel fuel to the government entity shall be
allowed a credit on its tax return for the tax paid to the retail
vendor.
60206. Each qualified highway vehicle operator shall prepare and
file with the board a return in the form as prescribed by the board,
which may include, but not be limited to, electronic media showing
the total number of gallons of diesel fuel subject to the backup tax
that was delivered into the fuel tank of a diesel-powered highway
vehicle within this state during each calendar month, or the monthly
period ended during that calendar month as the board may authorize,
the amount of tax due for the month covered by the return, and any
other information as the board deems necessary for the proper
administration of this part. The person shall file the return on or
before the last day of the calendar month following the monthly
period to which it relates, together with a remittance payable to the
board for the amount of tax due for that period. To facilitate the
administration of this part, the board may require the filing of the
returns for other than monthly periods. Returns shall be
authenticated in a form or pursuant to methods as may be prescribed
by the board.
60207. (a) Any person who fails to pay the amount of tax shown to
be due by that person's return on or before the last day of the month
following the reporting period to which it relates, shall pay a
penalty of 10 percent of the tax, together with interest on that tax
at the modified adjusted rate per month, or fraction thereof,
established pursuant to Section 6591.5, from the date on which the
tax became due and payable to the state until the date of payment.
(b) Any person who fails to file a return in accordance with the
due dates set forth in Article 1 (commencing with Section 60201)
shall pay a penalty of 10 percent of the amount of taxes with respect
to the period for which the return is required.
(c) The penalties imposed by this section shall be limited to a
maximum of 10 percent of the taxes for which the return is required
for any one return.
60207.5. (a) If the board finds, taking into account all facts and
circumstances, that it is inequitable to compute interest at the
modified adjusted rate per month or fraction thereof, as defined in
subdivision (b) of Section 6591.5, interest shall be computed at the
modified adjusted daily rate from the date on which the tax was due
until the date of payment, if all of the following occur:
(1) The payment of tax was made one business day after the date
the tax was due.
(2) The person was granted relief from all penalties that applied
to that payment of tax.
(3) The person files a request for an oral hearing before the
board.
(b) For purposes of this section, "modified adjusted daily rate"
means the modified adjusted rate per annum as defined in subdivision
(a) of Section 6591.5 determined on a daily basis by dividing the
modified adjusted rate per annum by 365.
(c) For purposes of this section, "board" means the members of the
State Board of Equalization meeting as a public body.
(d) For purposes of this section, "business day" means any day
other than a Saturday, Sunday, or any day designated as a state
holiday.
(e) This section shall not apply to any payment made pursuant to a
deficiency determination, a determination where no return has been
filed or a jeopardy determination issued by the board.
(f) This section shall only apply to electronic payments of taxes.
(g) This section shall be operative only until January 1, 2016.
60208. The board for good cause may extend for a period not to
exceed one month, the time for making any report or return or paying
any tax required under this part. The extension may be granted at any
time provided a request therefor is filed with the board within or
prior to the period for which the extension may be granted.
Any person to whom an extension is granted shall pay, in addition
to the tax, interest at the modified adjusted rate per month, or
fraction thereof, established pursuant to Section 6591.5, from the
date on which the tax would have been due without the extension to
the date of payment.
60209. (a) If the board finds that a person's failure to make a
timely report, return, or payment is due to reasonable cause and
circumstances beyond the person's control, and occurred
notwithstanding the exercise of ordinary care and the absence of
willful neglect, the person may be relieved of the penalty provided
by Sections 60207, 60250, 60301, 60338, and 60355.
(b) Except as provided in subdivision (c), any person seeking to
be relieved of the penalty shall file with the board a statement
under penalty of perjury setting forth the facts upon which he or she
bases the claim for relief.
(c) The board shall establish criteria that provide for efficient
resolution of requests for relief pursuant to this section.
60210. (a) If the board finds that a person's failure to make a
timely return or payment is due to the person's reasonable reliance
on written advice from the board, the person may be relieved of the
taxes imposed by this part and any penalty or interest added thereto.
(b) For purposes of this section, a person's failure to make a
timely return or payment shall be considered to be due to reasonable
reliance on written advice from the board, only if the board finds
that all of the following conditions are satisfied:
(1) The person requested in writing that the board advise him or
her whether a particular activity or transaction is subject to tax
under this part. The specific facts and circumstances of the activity
or transaction shall be fully described in the request.
(2) The board responded in writing to the person regarding the
written request for advice, stating whether or not the described
activity or transaction is subject to tax, or stating the conditions
under which the activity or transaction is subject to tax.
(3) The liability for taxes applied to a particular activity or
transaction that occurred before either of the following:
(A) Before the board rescinded or modified the advice so given, by
sending written notice to the person of the rescinded or modified
advice.
(B) Before a change in statutory or constitutional law, a change
in the board's regulations, or a final decision of a court, that
renders the board's earlier written advice no longer valid.
(c) Any person seeking relief under this section shall file with
the board all of the following:
(1) A copy of the person's written request to the board and a copy
of the board's written advice.
(2) A statement under penalty of perjury setting forth the facts
on which the claim for relief is based.
(3) Any other information that the board may require.
(d) Only the person making the written request shall be entitled
to rely on the board's written advice to that person.
60210.5. (a) Under regulations prescribed by the board, if:
(1) A tax liability under this part was understated by a failure
to file a return required to be filed under this part, by the
omission of an amount properly includable therein, or by erroneous
deductions or credits claimed on a return, and the understatement of
tax liability is attributable to one spouse; or any amount of the tax
reported on a return was unpaid and the nonpayment of the reported
tax liability is attributable to one spouse.
(2) The other spouse establishes that he or she did not know of,
and had no reason to know of, that understatement or nonpayment.
(3) Taking into account whether or not the other spouse
significantly benefited directly or indirectly from the
understatement or the nonpayment and taking into account all other
facts and circumstances, it is inequitable to hold the other spouse
liable for the deficiency in tax attributable to that understatement
or nonpayment, then the other spouse shall be relieved of liability
for tax (including interest, penalties, and other amounts) to the
extent that the liability is attributable to that understatement or
nonpayment of tax.
(b) For purposes of this section, the determination of the spouse
to whom items of understatement or nonpayment are attributable shall
be made without regard to community property laws.
(c) This section shall apply to all calendar months or quarters
subject to the provisions of this part, but shall not apply to any
calendar month or quarter that is more than five years from the final
date on the board-issued determination, five years from the return
due date for nonpayment on a return, or one year from the first
contact with the spouse making a claim under this section; or that
has been closed by res judicata, whichever is later.
(d) For purposes of paragraph (2) of subdivision (a), "reason to
know" means whether or not a reasonably prudent person would have had
reason to know of the understatement or nonpayment.
(e) For purposes of this section, with respect to a failure to
file a return or an omission of an item from the return,
"attributable to one spouse" may be determined by whether a spouse
rendered substantial service as a supplier entering, removing, or
selling taxable diesel fuel, an interstate user, an exempt bus
operator, or a highway vehicle operator using taxable diesel fuel to
which the understatement is attributable. If neither spouse rendered
substantial services as a supplier, interstate user, exempt bus
operator, or highway vehicle operator, then the attribution of
applicable items of understatement shall be treated as community
property. An erroneous deduction or credit shall be attributable to
the spouse who caused that deduction or credit to be entered on the
return.
(f) Under procedures prescribed by the board, if, taking into
account all the facts and circumstances, it is inequitable to hold
the other spouse liable for any unpaid tax or any deficiency (or any
portion of either) attributable to any item for which relief is not
available under subdivision (a), the board may relieve the other
spouse of that liability.
(g) For purposes of this section, registered domestic partners, as
defined in Section 297 of the Family Code, have the same rights,
protections, and benefits as provided by this section, and are
subject to the same responsibilities, obligations, and duties as
imposed by this section, as are granted to and imposed upon spouses.
(h) The relief provided by this section shall apply retroactively
to liabilities arising prior to the effective date of this section.
60211. If the board finds that a person's failure to make a timely
return or payment was due to a disaster, and occurred notwithstanding
the exercise of ordinary care and the absence of willful neglect,
the person may be relieved of the interest provided by Sections
60207, 60208, 60250, 60302, and 60339.
Any person seeking to be relieved of the interest shall file with
the board a statement under penalty of perjury setting forth the
facts upon which he or she bases the claim for relief.
60212. (a) The board, in its discretion, may relieve all or any
part of the interest imposed on a person by this part where the
failure to pay tax is due in whole or in part to an unreasonable
error or delay by an employee of the board acting in his or her
official capacity.
(b) For purposes of this section, an error or delay shall be
deemed to have occurred only if no significant aspect of the error or
delay is attributable to an act of, or a failure to act by, the
taxpayer.
(c) Any person seeking relief under this section shall file with
the board a statement under penalty of perjury setting forth the
facts on which the claim for relief is based and any other
information which the board may require.
(d) The board may grant relief only for interest imposed on tax
liabilities that arise during taxable periods commencing on or after
January 1, 2000.
60201. Each supplier shall prepare and file with the board a return
in the form as prescribed by the board, which may include, but not
be limited to, electronic media showing the total number of gallons
of diesel fuel removed, entered, or sold by him or her within this
state during each calendar month, or the monthly period ended during
that calendar month as the board may authorize, the amount of tax due
for the month covered by the return, and any other information as
the board deems necessary for the proper administration of this part.
The person shall file the return on or before the last day of the
calendar month following the monthly period to which it relates,
together with a remittance payable to the board for the amount of tax
due for that period, less whatever amounts may have been paid
theretofore for the same period because of weekly returns. To
facilitate the administration of this part, the board may require the
filing of the returns for other than monthly periods. Returns shall
be authenticated in a form or pursuant to methods as may be
prescribed by the board.
60201.1. Each person subject to the tax imposed under Section
60050.1, on or before September 30, 1995, shall prepare and file with
the board, on forms prescribed by the board, a return showing the
total number of gallons of undyed diesel fuel owned by the person on
July 1, 1995, for which a tax has not been imposed under Part 3
(commencing with Section 8601) as in effect on June 30, 1995, the
amount of the tax imposed, and any other information that the board
deems necessary for the proper administration of this part.
The return shall be accompanied by a remittance payable to the
board in the amount of tax due.
60201.2. A supplier who sells taxable diesel fuel shall collect
from the purchaser the diesel fuel tax imposed under Section 60050.
At the election of the purchaser, the payment of the diesel fuel tax
owed on every gallon of diesel fuel purchased from a supplier shall
be remitted to the supplier on terms agreed upon between the
purchaser and the supplier or on or before five working days before
the last day of the calendar month following the monthly period to
which it relates. This election shall be subject to a condition that
the purchaser's remittances of all amounts of tax due to the seller
shall be paid by electronic funds transfer. The purchaser's election
may be terminated by the seller if the purchaser does not make timely
payments to the seller as required by this section. This section
shall not apply where the purchaser is required by a supplier to pay
cash or cash equivalent for diesel fuel purchases.
60201.3. (a) A supplier is relieved from liability for diesel fuel
tax insofar as the sales of the diesel fuel are represented by
accounts which have been found worthless and charged off for income
tax purposes. If the supplier has previously paid the amount of the
tax, he or she may, under the rules and regulations prescribed by the
board, take a credit in that amount. If those accounts are
thereafter in whole or in part collected by the supplier, the gallons
of diesel fuel represented by the amounts collected shall be
included in the first return filed after that collection and the
amount of the tax thereon shall be paid with the return. The board
may, at its option, require the supplier to submit periodic reports
listing accounts delinquent for a 90-day period or more.
(b) Any customer of a supplier who has failed to pay for diesel
fuel purchased and for which the supplier has been allowed a credit
under subdivision (a) is liable to the state for the diesel fuel tax
as an unlicensed supplier and the tax, applicable penalties, and
interest become immediately due and payable under the unlicensed
persons provisions contained in Article 6 (commencing with Section
60360) of Chapter 6. The notice of determination issued under Section
60361 shall be given to the customer within three years of the last
day of the calendar month following the reporting period for which
the supplier took a credit for the tax previously paid on the
customer's account or within three years after the date a refund of
the tax was paid.
60202. (a) Each interstate user shall prepare and file with the
board a return in the form as prescribed by the board, which may
include, but not be limited to, electronic media showing the amount
of diesel fuel used during the quarterly reporting period by the
interstate user in this state, the amount of any tax due, and any
other information as the board may require for the administration of
this part. The return shall be filed with the board on or before the
last day of the calendar month following the close of the quarterly
period to which it relates, together with a remittance payable to the
board of the amount of tax due. To facilitate the administration of
this part, the board may require the filing of returns for other than
quarterly periods. Returns shall be authenticated in a form or
pursuant to methods as may be prescribed by the board.
(b) An interstate user subject to the tax imposed by Section 60115
shall be allowed a credit against the amount of tax due on his or
her return for an amount equal to the tax imposed by Section 60115 on
diesel fuel purchased in this state in that same return period for
use in the operation of a qualified motor vehicle. No credit shall be
allowed unless the tax imposed by Section 60050 and the taxes
imposed by Part 1 (commencing with Section 6001) and Part 1.5
(commencing with Section 7200) of Division 2 of the Revenue and
Taxation Code and Section 35 of Article XIII of the California
Constitution have been paid upon the purchase of the diesel fuel by
the interstate user to a diesel vendor in this state. When the amount
of the credit for any return period exceeds the amount of tax due
for the return period, the excess shall be allowed as a credit
against the amount of tax due for succeeding reporting periods or
shall be refunded.
(c) Credits and refunds allowed pursuant to subdivision (b) shall
be charged against the Motor Vehicle Fuel Account to the extent the
total amount of credits and refunds allowed to all taxpayers for the
fiscal year does not exceed the combined amounts due under
subdivisions (a) and (b) of Section 60115. To the extent the total
amount of credits and refunds allowed to all taxpayers for the fiscal
year pursuant to subdivision (b) exceeds the combined amounts due
under subdivisions (a) and (b) of Section 60115, the credits and
refunds shall be charged against the Motor Vehicle Fuel Account as to
the amount of the credits and refunds established under subdivision
(a) of Section 60115 and shall be charged against the Retail Sales
Tax Fund as to the amount of the credits and refunds established
under subdivision (b) of Section 60115.
60204. (a) Each terminal operator shall prepare and file with the
board a report in the form as prescribed by the board, which may
include, but not be limited to, electronic media showing, for the
calendar month, or that monthly period ended during the calendar
month as the board may authorize, the following:
(1) The name and license number of each person that is a
positionholder at each terminal it operates.
(2) The amount of diesel fuel received at each terminal it
operates.
(3) The identity of each positionholder with respect to the rack
removals of diesel fuel from each terminal it operates and the volume
and dates of the removals.
(4) The amount of diesel fuel stored at each terminal it operates.
(5) The destination (by state) of all diesel fuel removed at a
terminal rack of each terminal it operates, to the extent that
information has been provided to the terminal operator.
(6) Any other information required by the board for the proper
administration of this part.
The terminal operator shall file the report on or before the last
day of the month following the monthly period to which it relates. To
facilitate the administration of this part, the board may require
the filing of the reports for other than monthly periods. Reports
shall be authenticated in a form or pursuant to methods as may be
prescribed by the board.
(b) Upon written approval of the board, a terminal operator may
satisfy the requirements of subdivision (a) above by executing and
providing to the board a consent and authorization for the Internal
Revenue Service to provide to the board under Section 6103 of the
Internal Revenue Code, the return filed by the terminal operator
under Section 48.4101-2 of Title 26 of the Code of Federal
Regulations. The board may, in its sole discretion, rescind its
approval and require a terminal operator to file reports as specified
in subdivision (a).
60204.5. (a) Each pipeline operator and vessel operator shall
prepare and file with the board a report in the form as prescribed by
the board, which may include, but not be limited to, electronic
media showing, for the calendar month, or that monthly period ended
during the calendar month as the board may authorize, all of the
following:
(1) The amount of diesel fuel delivered to each terminal or
refinery.
(2) The location of the terminal or refinery where the diesel fuel
was delivered.
(3) The date of delivery.
(4) Any other information required by the board for the proper
administration of this part. The pipeline operator and vessel
operator shall file the report on or before the last day of the month
following the monthly period to which it relates. To facilitate the
administration of this part, the board may require the filing of the
reports for other than monthly periods. Reports shall be
authenticated in a form or pursuant to methods as may be prescribed
by the board.
(b) Upon written approval of the board, a pipeline operator and
vessel operator may satisfy the requirements of subdivision (a) by
executing and providing to the board a consent and authorization for
the Internal Revenue Service to provide to the board under Section
6103 of the Internal Revenue Code, the return filed by the pipeline
operator and vessel operator under Section 48.4101-2 of Title 26 of
the Code of Federal Regulations. The board may, in its sole
discretion, rescind its approval and require a pipeline operator and
vessel operator to file reports as specified in subdivision (a).
60204.6. Each train operator shall prepare and file with the board
a report in the form as prescribed by the board, which may include,
but not be limited to, electronic media showing, for the calendar
month, or that monthly period ended during the calendar month as the
board may authorize, all of the following:
(a) The amount of diesel fuel delivered into, out of, or within
this state.
(b) The location where the diesel fuel was delivered.
(c) The date of delivery.
(d) Any other information required by the board for the proper
administration of this part. The train operator shall file the report
on or before the last day of the month following the monthly period
to which it relates. To facilitate the administration of this part,
the board may require the filing of the reports for other than
monthly periods. Reports shall be authenticated in a form or pursuant
to methods as may be prescribed by the board.
60205. Each exempt bus operator shall prepare and file with the
board a return in the form as prescribed by the board, which may
include, but not be limited to, electronic media showing the total
number of gallons of diesel fuel used in the exempt bus operation by
him or her within this state during each calendar month, or the
monthly period ended during that calendar month as the board may
authorize, the amount of tax pursuant to Section 60502.2 due for the
month covered by the return, and any other information as the board
deems necessary for the proper administration of this part. The
person shall file the return on or before the last day of the
calendar month following the monthly period to which it relates,
together with a remittance payable to the board for the amount of tax
due for that period. To facilitate the administration of this part,
the board may require the filing of the returns for other than
monthly periods. Returns shall be authenticated in a form or pursuant
to methods as may be prescribed by the board.
60205.5. (a) Each government entity shall prepare and file with the
board a return in the form as prescribed by the board, which may
include, but not be limited to, electronic media showing the total
number of gallons of dyed diesel fuel and undyed diesel fuel used in
a diesel-powered highway vehicle during each calendar month, or the
monthly period ending during the calendar month covered by the
return, and any other information as the board deems necessary for
the proper administration of this part. The person shall file the
return on or before the last day of the calendar month following the
monthly period to which it relates, together with a remittance
payable to the board for the amount of tax due for that period. To
facilitate the administration of this part, the board may require the
filing of the returns for other than monthly periods. Returns shall
be authenticated in a form or pursuant to methods as may be
prescribed by the board.
(b) A government entity that has paid diesel fuel tax to a retail
vendor that sold the diesel fuel to the government entity shall be
allowed a credit on its tax return for the tax paid to the retail
vendor.
60206. Each qualified highway vehicle operator shall prepare and
file with the board a return in the form as prescribed by the board,
which may include, but not be limited to, electronic media showing
the total number of gallons of diesel fuel subject to the backup tax
that was delivered into the fuel tank of a diesel-powered highway
vehicle within this state during each calendar month, or the monthly
period ended during that calendar month as the board may authorize,
the amount of tax due for the month covered by the return, and any
other information as the board deems necessary for the proper
administration of this part. The person shall file the return on or
before the last day of the calendar month following the monthly
period to which it relates, together with a remittance payable to the
board for the amount of tax due for that period. To facilitate the
administration of this part, the board may require the filing of the
returns for other than monthly periods. Returns shall be
authenticated in a form or pursuant to methods as may be prescribed
by the board.
60207. (a) Any person who fails to pay the amount of tax shown to
be due by that person's return on or before the last day of the month
following the reporting period to which it relates, shall pay a
penalty of 10 percent of the tax, together with interest on that tax
at the modified adjusted rate per month, or fraction thereof,
established pursuant to Section 6591.5, from the date on which the
tax became due and payable to the state until the date of payment.
(b) Any person who fails to file a return in accordance with the
due dates set forth in Article 1 (commencing with Section 60201)
shall pay a penalty of 10 percent of the amount of taxes with respect
to the period for which the return is required.
(c) The penalties imposed by this section shall be limited to a
maximum of 10 percent of the taxes for which the return is required
for any one return.
60207.5. (a) If the board finds, taking into account all facts and
circumstances, that it is inequitable to compute interest at the
modified adjusted rate per month or fraction thereof, as defined in
subdivision (b) of Section 6591.5, interest shall be computed at the
modified adjusted daily rate from the date on which the tax was due
until the date of payment, if all of the following occur:
(1) The payment of tax was made one business day after the date
the tax was due.
(2) The person was granted relief from all penalties that applied
to that payment of tax.
(3) The person files a request for an oral hearing before the
board.
(b) For purposes of this section, "modified adjusted daily rate"
means the modified adjusted rate per annum as defined in subdivision
(a) of Section 6591.5 determined on a daily basis by dividing the
modified adjusted rate per annum by 365.
(c) For purposes of this section, "board" means the members of the
State Board of Equalization meeting as a public body.
(d) For purposes of this section, "business day" means any day
other than a Saturday, Sunday, or any day designated as a state
holiday.
(e) This section shall not apply to any payment made pursuant to a
deficiency determination, a determination where no return has been
filed or a jeopardy determination issued by the board.
(f) This section shall only apply to electronic payments of taxes.
(g) This section shall be operative only until January 1, 2016.
60208. The board for good cause may extend for a period not to
exceed one month, the time for making any report or return or paying
any tax required under this part. The extension may be granted at any
time provided a request therefor is filed with the board within or
prior to the period for which the extension may be granted.
Any person to whom an extension is granted shall pay, in addition
to the tax, interest at the modified adjusted rate per month, or
fraction thereof, established pursuant to Section 6591.5, from the
date on which the tax would have been due without the extension to
the date of payment.
60209. (a) If the board finds that a person's failure to make a
timely report, return, or payment is due to reasonable cause and
circumstances beyond the person's control, and occurred
notwithstanding the exercise of ordinary care and the absence of
willful neglect, the person may be relieved of the penalty provided
by Sections 60207, 60250, 60301, 60338, and 60355.
(b) Except as provided in subdivision (c), any person seeking to
be relieved of the penalty shall file with the board a statement
under penalty of perjury setting forth the facts upon which he or she
bases the claim for relief.
(c) The board shall establish criteria that provide for efficient
resolution of requests for relief pursuant to this section.
60210. (a) If the board finds that a person's failure to make a
timely return or payment is due to the person's reasonable reliance
on written advice from the board, the person may be relieved of the
taxes imposed by this part and any penalty or interest added thereto.
(b) For purposes of this section, a person's failure to make a
timely return or payment shall be considered to be due to reasonable
reliance on written advice from the board, only if the board finds
that all of the following conditions are satisfied:
(1) The person requested in writing that the board advise him or
her whether a particular activity or transaction is subject to tax
under this part. The specific facts and circumstances of the activity
or transaction shall be fully described in the request.
(2) The board responded in writing to the person regarding the
written request for advice, stating whether or not the described
activity or transaction is subject to tax, or stating the conditions
under which the activity or transaction is subject to tax.
(3) The liability for taxes applied to a particular activity or
transaction that occurred before either of the following:
(A) Before the board rescinded or modified the advice so given, by
sending written notice to the person of the rescinded or modified
advice.
(B) Before a change in statutory or constitutional law, a change
in the board's regulations, or a final decision of a court, that
renders the board's earlier written advice no longer valid.
(c) Any person seeking relief under this section shall file with
the board all of the following:
(1) A copy of the person's written request to the board and a copy
of the board's written advice.
(2) A statement under penalty of perjury setting forth the facts
on which the claim for relief is based.
(3) Any other information that the board may require.
(d) Only the person making the written request shall be entitled
to rely on the board's written advice to that person.
60210.5. (a) Under regulations prescribed by the board, if:
(1) A tax liability under this part was understated by a failure
to file a return required to be filed under this part, by the
omission of an amount properly includable therein, or by erroneous
deductions or credits claimed on a return, and the understatement of
tax liability is attributable to one spouse; or any amount of the tax
reported on a return was unpaid and the nonpayment of the reported
tax liability is attributable to one spouse.
(2) The other spouse establishes that he or she did not know of,
and had no reason to know of, that understatement or nonpayment.
(3) Taking into account whether or not the other spouse
significantly benefited directly or indirectly from the
understatement or the nonpayment and taking into account all other
facts and circumstances, it is inequitable to hold the other spouse
liable for the deficiency in tax attributable to that understatement
or nonpayment, then the other spouse shall be relieved of liability
for tax (including interest, penalties, and other amounts) to the
extent that the liability is attributable to that understatement or
nonpayment of tax.
(b) For purposes of this section, the determination of the spouse
to whom items of understatement or nonpayment are attributable shall
be made without regard to community property laws.
(c) This section shall apply to all calendar months or quarters
subject to the provisions of this part, but shall not apply to any
calendar month or quarter that is more than five years from the final
date on the board-issued determination, five years from the return
due date for nonpayment on a return, or one year from the first
contact with the spouse making a claim under this section; or that
has been closed by res judicata, whichever is later.
(d) For purposes of paragraph (2) of subdivision (a), "reason to
know" means whether or not a reasonably prudent person would have had
reason to know of the understatement or nonpayment.
(e) For purposes of this section, with respect to a failure to
file a return or an omission of an item from the return,
"attributable to one spouse" may be determined by whether a spouse
rendered substantial service as a supplier entering, removing, or
selling taxable diesel fuel, an interstate user, an exempt bus
operator, or a highway vehicle operator using taxable diesel fuel to
which the understatement is attributable. If neither spouse rendered
substantial services as a supplier, interstate user, exempt bus
operator, or highway vehicle operator, then the attribution of
applicable items of understatement shall be treated as community
property. An erroneous deduction or credit shall be attributable to
the spouse who caused that deduction or credit to be entered on the
return.
(f) Under procedures prescribed by the board, if, taking into
account all the facts and circumstances, it is inequitable to hold
the other spouse liable for any unpaid tax or any deficiency (or any
portion of either) attributable to any item for which relief is not
available under subdivision (a), the board may relieve the other
spouse of that liability.
(g) For purposes of this section, registered domestic partners, as
defined in Section 297 of the Family Code, have the same rights,
protections, and benefits as provided by this section, and are
subject to the same responsibilities, obligations, and duties as
imposed by this section, as are granted to and imposed upon spouses.
(h) The relief provided by this section shall apply retroactively
to liabilities arising prior to the effective date of this section.
60211. If the board finds that a person's failure to make a timely
return or payment was due to a disaster, and occurred notwithstanding
the exercise of ordinary care and the absence of willful neglect,
the person may be relieved of the interest provided by Sections
60207, 60208, 60250, 60302, and 60339.
Any person seeking to be relieved of the interest shall file with
the board a statement under penalty of perjury setting forth the
facts upon which he or she bases the claim for relief.
60212. (a) The board, in its discretion, may relieve all or any
part of the interest imposed on a person by this part where the
failure to pay tax is due in whole or in part to an unreasonable
error or delay by an employee of the board acting in his or her
official capacity.
(b) For purposes of this section, an error or delay shall be
deemed to have occurred only if no significant aspect of the error or
delay is attributable to an act of, or a failure to act by, the
taxpayer.
(c) Any person seeking relief under this section shall file with
the board a statement under penalty of perjury setting forth the
facts on which the claim for relief is based and any other
information which the board may require.
(d) The board may grant relief only for interest imposed on tax
liabilities that arise during taxable periods commencing on or after
January 1, 2000.
60201. Each supplier shall prepare and file with the board a return
in the form as prescribed by the board, which may include, but not
be limited to, electronic media showing the total number of gallons
of diesel fuel removed, entered, or sold by him or her within this
state during each calendar month, or the monthly period ended during
that calendar month as the board may authorize, the amount of tax due
for the month covered by the return, and any other information as
the board deems necessary for the proper administration of this part.
The person shall file the return on or before the last day of the
calendar month following the monthly period to which it relates,
together with a remittance payable to the board for the amount of tax
due for that period, less whatever amounts may have been paid
theretofore for the same period because of weekly returns. To
facilitate the administration of this part, the board may require the
filing of the returns for other than monthly periods. Returns shall
be authenticated in a form or pursuant to methods as may be
prescribed by the board.
60201.1. Each person subject to the tax imposed under Section
60050.1, on or before September 30, 1995, shall prepare and file with
the board, on forms prescribed by the board, a return showing the
total number of gallons of undyed diesel fuel owned by the person on
July 1, 1995, for which a tax has not been imposed under Part 3
(commencing with Section 8601) as in effect on June 30, 1995, the
amount of the tax imposed, and any other information that the board
deems necessary for the proper administration of this part.
The return shall be accompanied by a remittance payable to the
board in the amount of tax due.
60201.2. A supplier who sells taxable diesel fuel shall collect
from the purchaser the diesel fuel tax imposed under Section 60050.
At the election of the purchaser, the payment of the diesel fuel tax
owed on every gallon of diesel fuel purchased from a supplier shall
be remitted to the supplier on terms agreed upon between the
purchaser and the supplier or on or before five working days before
the last day of the calendar month following the monthly period to
which it relates. This election shall be subject to a condition that
the purchaser's remittances of all amounts of tax due to the seller
shall be paid by electronic funds transfer. The purchaser's election
may be terminated by the seller if the purchaser does not make timely
payments to the seller as required by this section. This section
shall not apply where the purchaser is required by a supplier to pay
cash or cash equivalent for diesel fuel purchases.
60201.3. (a) A supplier is relieved from liability for diesel fuel
tax insofar as the sales of the diesel fuel are represented by
accounts which have been found worthless and charged off for income
tax purposes. If the supplier has previously paid the amount of the
tax, he or she may, under the rules and regulations prescribed by the
board, take a credit in that amount. If those accounts are
thereafter in whole or in part collected by the supplier, the gallons
of diesel fuel represented by the amounts collected shall be
included in the first return filed after that collection and the
amount of the tax thereon shall be paid with the return. The board
may, at its option, require the supplier to submit periodic reports
listing accounts delinquent for a 90-day period or more.
(b) Any customer of a supplier who has failed to pay for diesel
fuel purchased and for which the supplier has been allowed a credit
under subdivision (a) is liable to the state for the diesel fuel tax
as an unlicensed supplier and the tax, applicable penalties, and
interest become immediately due and payable under the unlicensed
persons provisions contained in Article 6 (commencing with Section
60360) of Chapter 6. The notice of determination issued under Section
60361 shall be given to the customer within three years of the last
day of the calendar month following the reporting period for which
the supplier took a credit for the tax previously paid on the
customer's account or within three years after the date a refund of
the tax was paid.
60202. (a) Each interstate user shall prepare and file with the
board a return in the form as prescribed by the board, which may
include, but not be limited to, electronic media showing the amount
of diesel fuel used during the quarterly reporting period by the
interstate user in this state, the amount of any tax due, and any
other information as the board may require for the administration of
this part. The return shall be filed with the board on or before the
last day of the calendar month following the close of the quarterly
period to which it relates, together with a remittance payable to the
board of the amount of tax due. To facilitate the administration of
this part, the board may require the filing of returns for other than
quarterly periods. Returns shall be authenticated in a form or
pursuant to methods as may be prescribed by the board.
(b) An interstate user subject to the tax imposed by Section 60115
shall be allowed a credit against the amount of tax due on his or
her return for an amount equal to the tax imposed by Section 60115 on
diesel fuel purchased in this state in that same return period for
use in the operation of a qualified motor vehicle. No credit shall be
allowed unless the tax imposed by Section 60050 and the taxes
imposed by Part 1 (commencing with Section 6001) and Part 1.5
(commencing with Section 7200) of Division 2 of the Revenue and
Taxation Code and Section 35 of Article XIII of the California
Constitution have been paid upon the purchase of the diesel fuel by
the interstate user to a diesel vendor in this state. When the amount
of the credit for any return period exceeds the amount of tax due
for the return period, the excess shall be allowed as a credit
against the amount of tax due for succeeding reporting periods or
shall be refunded.
(c) Credits and refunds allowed pursuant to subdivision (b) shall
be charged against the Motor Vehicle Fuel Account to the extent the
total amount of credits and refunds allowed to all taxpayers for the
fiscal year does not exceed the combined amounts due under
subdivisions (a) and (b) of Section 60115. To the extent the total
amount of credits and refunds allowed to all taxpayers for the fiscal
year pursuant to subdivision (b) exceeds the combined amounts due
under subdivisions (a) and (b) of Section 60115, the credits and
refunds shall be charged against the Motor Vehicle Fuel Account as to
the amount of the credits and refunds established under subdivision
(a) of Section 60115 and shall be charged against the Retail Sales
Tax Fund as to the amount of the credits and refunds established
under subdivision (b) of Section 60115.
60204. (a) Each terminal operator shall prepare and file with the
board a report in the form as prescribed by the board, which may
include, but not be limited to, electronic media showing, for the
calendar month, or that monthly period ended during the calendar
month as the board may authorize, the following:
(1) The name and license number of each person that is a
positionholder at each terminal it operates.
(2) The amount of diesel fuel received at each terminal it
operates.
(3) The identity of each positionholder with respect to the rack
removals of diesel fuel from each terminal it operates and the volume
and dates of the removals.
(4) The amount of diesel fuel stored at each terminal it operates.
(5) The destination (by state) of all diesel fuel removed at a
terminal rack of each terminal it operates, to the extent that
information has been provided to the terminal operator.
(6) Any other information required by the board for the proper
administration of this part.
The terminal operator shall file the report on or before the last
day of the month following the monthly period to which it relates. To
facilitate the administration of this part, the board may require
the filing of the reports for other than monthly periods. Reports
shall be authenticated in a form or pursuant to methods as may be
prescribed by the board.
(b) Upon written approval of the board, a terminal operator may
satisfy the requirements of subdivision (a) above by executing and
providing to the board a consent and authorization for the Internal
Revenue Service to provide to the board under Section 6103 of the
Internal Revenue Code, the return filed by the terminal operator
under Section 48.4101-2 of Title 26 of the Code of Federal
Regulations. The board may, in its sole discretion, rescind its
approval and require a terminal operator to file reports as specified
in subdivision (a).
60204.5. (a) Each pipeline operator and vessel operator shall
prepare and file with the board a report in the form as prescribed by
the board, which may include, but not be limited to, electronic
media showing, for the calendar month, or that monthly period ended
during the calendar month as the board may authorize, all of the
following:
(1) The amount of diesel fuel delivered to each terminal or
refinery.
(2) The location of the terminal or refinery where the diesel fuel
was delivered.
(3) The date of delivery.
(4) Any other information required by the board for the proper
administration of this part. The pipeline operator and vessel
operator shall file the report on or before the last day of the month
following the monthly period to which it relates. To facilitate the
administration of this part, the board may require the filing of the
reports for other than monthly periods. Reports shall be
authenticated in a form or pursuant to methods as may be prescribed
by the board.
(b) Upon written approval of the board, a pipeline operator and
vessel operator may satisfy the requirements of subdivision (a) by
executing and providing to the board a consent and authorization for
the Internal Revenue Service to provide to the board under Section
6103 of the Internal Revenue Code, the return filed by the pipeline
operator and vessel operator under Section 48.4101-2 of Title 26 of
the Code of Federal Regulations. The board may, in its sole
discretion, rescind its approval and require a pipeline operator and
vessel operator to file reports as specified in subdivision (a).
60204.6. Each train operator shall prepare and file with the board
a report in the form as prescribed by the board, which may include,
but not be limited to, electronic media showing, for the calendar
month, or that monthly period ended during the calendar month as the
board may authorize, all of the following:
(a) The amount of diesel fuel delivered into, out of, or within
this state.
(b) The location where the diesel fuel was delivered.
(c) The date of delivery.
(d) Any other information required by the board for the proper
administration of this part. The train operator shall file the report
on or before the last day of the month following the monthly period
to which it relates. To facilitate the administration of this part,
the board may require the filing of the reports for other than
monthly periods. Reports shall be authenticated in a form or pursuant
to methods as may be prescribed by the board.
60205. Each exempt bus operator shall prepare and file with the
board a return in the form as prescribed by the board, which may
include, but not be limited to, electronic media showing the total
number of gallons of diesel fuel used in the exempt bus operation by
him or her within this state during each calendar month, or the
monthly period ended during that calendar month as the board may
authorize, the amount of tax pursuant to Section 60502.2 due for the
month covered by the return, and any other information as the board
deems necessary for the proper administration of this part. The
person shall file the return on or before the last day of the
calendar month following the monthly period to which it relates,
together with a remittance payable to the board for the amount of tax
due for that period. To facilitate the administration of this part,
the board may require the filing of the returns for other than
monthly periods. Returns shall be authenticated in a form or pursuant
to methods as may be prescribed by the board.
60205.5. (a) Each government entity shall prepare and file with the
board a return in the form as prescribed by the board, which may
include, but not be limited to, electronic media showing the total
number of gallons of dyed diesel fuel and undyed diesel fuel used in
a diesel-powered highway vehicle during each calendar month, or the
monthly period ending during the calendar month covered by the
return, and any other information as the board deems necessary for
the proper administration of this part. The person shall file the
return on or before the last day of the calendar month following the
monthly period to which it relates, together with a remittance
payable to the board for the amount of tax due for that period. To
facilitate the administration of this part, the board may require the
filing of the returns for other than monthly periods. Returns shall
be authenticated in a form or pursuant to methods as may be
prescribed by the board.
(b) A government entity that has paid diesel fuel tax to a retail
vendor that sold the diesel fuel to the government entity shall be
allowed a credit on its tax return for the tax paid to the retail
vendor.
60206. Each qualified highway vehicle operator shall prepare and
file with the board a return in the form as prescribed by the board,
which may include, but not be limited to, electronic media showing
the total number of gallons of diesel fuel subject to the backup tax
that was delivered into the fuel tank of a diesel-powered highway
vehicle within this state during each calendar month, or the monthly
period ended during that calendar month as the board may authorize,
the amount of tax due for the month covered by the return, and any
other information as the board deems necessary for the proper
administration of this part. The person shall file the return on or
before the last day of the calendar month following the monthly
period to which it relates, together with a remittance payable to the
board for the amount of tax due for that period. To facilitate the
administration of this part, the board may require the filing of the
returns for other than monthly periods. Returns shall be
authenticated in a form or pursuant to methods as may be prescribed
by the board.
60207. (a) Any person who fails to pay the amount of tax shown to
be due by that person's return on or before the last day of the month
following the reporting period to which it relates, shall pay a
penalty of 10 percent of the tax, together with interest on that tax
at the modified adjusted rate per month, or fraction thereof,
established pursuant to Section 6591.5, from the date on which the
tax became due and payable to the state until the date of payment.
(b) Any person who fails to file a return in accordance with the
due dates set forth in Article 1 (commencing with Section 60201)
shall pay a penalty of 10 percent of the amount of taxes with respect
to the period for which the return is required.
(c) The penalties imposed by this section shall be limited to a
maximum of 10 percent of the taxes for which the return is required
for any one return.
60207.5. (a) If the board finds, taking into account all facts and
circumstances, that it is inequitable to compute interest at the
modified adjusted rate per month or fraction thereof, as defined in
subdivision (b) of Section 6591.5, interest shall be computed at the
modified adjusted daily rate from the date on which the tax was due
until the date of payment, if all of the following occur:
(1) The payment of tax was made one business day after the date
the tax was due.
(2) The person was granted relief from all penalties that applied
to that payment of tax.
(3) The person files a request for an oral hearing before the
board.
(b) For purposes of this section, "modified adjusted daily rate"
means the modified adjusted rate per annum as defined in subdivision
(a) of Section 6591.5 determined on a daily basis by dividing the
modified adjusted rate per annum by 365.
(c) For purposes of this section, "board" means the members of the
State Board of Equalization meeting as a public body.
(d) For purposes of this section, "business day" means any day
other than a Saturday, Sunday, or any day designated as a state
holiday.
(e) This section shall not apply to any payment made pursuant to a
deficiency determination, a determination where no return has been
filed or a jeopardy determination issued by the board.
(f) This section shall only apply to electronic payments of taxes.
(g) This section shall be operative only until January 1, 2016.
60208. The board for good cause may extend for a period not to
exceed one month, the time for making any report or return or paying
any tax required under this part. The extension may be granted at any
time provided a request therefor is filed with the board within or
prior to the period for which the extension may be granted.
Any person to whom an extension is granted shall pay, in addition
to the tax, interest at the modified adjusted rate per month, or
fraction thereof, established pursuant to Section 6591.5, from the
date on which the tax would have been due without the extension to
the date of payment.
60209. (a) If the board finds that a person's failure to make a
timely report, return, or payment is due to reasonable cause and
circumstances beyond the person's control, and occurred
notwithstanding the exercise of ordinary care and the absence of
willful neglect, the person may be relieved of the penalty provided
by Sections 60207, 60250, 60301, 60338, and 60355.
(b) Except as provided in subdivision (c), any person seeking to
be relieved of the penalty shall file with the board a statement
under penalty of perjury setting forth the facts upon which he or she
bases the claim for relief.
(c) The board shall establish criteria that provide for efficient
resolution of requests for relief pursuant to this section.
60210. (a) If the board finds that a person's failure to make a
timely return or payment is due to the person's reasonable reliance
on written advice from the board, the person may be relieved of the
taxes imposed by this part and any penalty or interest added thereto.
(b) For purposes of this section, a person's failure to make a
timely return or payment shall be considered to be due to reasonable
reliance on written advice from the board, only if the board finds
that all of the following conditions are satisfied:
(1) The person requested in writing that the board advise him or
her whether a particular activity or transaction is subject to tax
under this part. The specific facts and circumstances of the activity
or transaction shall be fully described in the request.
(2) The board responded in writing to the person regarding the
written request for advice, stating whether or not the described
activity or transaction is subject to tax, or stating the conditions
under which the activity or transaction is subject to tax.
(3) The liability for taxes applied to a particular activity or
transaction that occurred before either of the following:
(A) Before the board rescinded or modified the advice so given, by
sending written notice to the person of the rescinded or modified
advice.
(B) Before a change in statutory or constitutional law, a change
in the board's regulations, or a final decision of a court, that
renders the board's earlier written advice no longer valid.
(c) Any person seeking relief under this section shall file with
the board all of the following:
(1) A copy of the person's written request to the board and a copy
of the board's written advice.
(2) A statement under penalty of perjury setting forth the facts
on which the claim for relief is based.
(3) Any other information that the board may require.
(d) Only the person making the written request shall be entitled
to rely on the board's written advice to that person.
60210.5. (a) Under regulations prescribed by the board, if:
(1) A tax liability under this part was understated by a failure
to file a return required to be filed under this part, by the
omission of an amount properly includable therein, or by erroneous
deductions or credits claimed on a return, and the understatement of
tax liability is attributable to one spouse; or any amount of the tax
reported on a return was unpaid and the nonpayment of the reported
tax liability is attributable to one spouse.
(2) The other spouse establishes that he or she did not know of,
and had no reason to know of, that understatement or nonpayment.
(3) Taking into account whether or not the other spouse
significantly benefited directly or indirectly from the
understatement or the nonpayment and taking into account all other
facts and circumstances, it is inequitable to hold the other spouse
liable for the deficiency in tax attributable to that understatement
or nonpayment, then the other spouse shall be relieved of liability
for tax (including interest, penalties, and other amounts) to the
extent that the liability is attributable to that understatement or
nonpayment of tax.
(b) For purposes of this section, the determination of the spouse
to whom items of understatement or nonpayment are attributable shall
be made without regard to community property laws.
(c) This section shall apply to all calendar months or quarters
subject to the provisions of this part, but shall not apply to any
calendar month or quarter that is more than five years from the final
date on the board-issued determination, five years from the return
due date for nonpayment on a return, or one year from the first
contact with the spouse making a claim under this section; or that
has been closed by res judicata, whichever is later.
(d) For purposes of paragraph (2) of subdivision (a), "reason to
know" means whether or not a reasonably prudent person would have had
reason to know of the understatement or nonpayment.
(e) For purposes of this section, with respect to a failure to
file a return or an omission of an item from the return,
"attributable to one spouse" may be determined by whether a spouse
rendered substantial service as a supplier entering, removing, or
selling taxable diesel fuel, an interstate user, an exempt bus
operator, or a highway vehicle operator using taxable diesel fuel to
which the understatement is attributable. If neither spouse rendered
substantial services as a supplier, interstate user, exempt bus
operator, or highway vehicle operator, then the attribution of
applicable items of understatement shall be treated as community
property. An erroneous deduction or credit shall be attributable to
the spouse who caused that deduction or credit to be entered on the
return.
(f) Under procedures prescribed by the board, if, taking into
account all the facts and circumstances, it is inequitable to hold
the other spouse liable for any unpaid tax or any deficiency (or any
portion of either) attributable to any item for which relief is not
available under subdivision (a), the board may relieve the other
spouse of that liability.
(g) For purposes of this section, registered domestic partners, as
defined in Section 297 of the Family Code, have the same rights,
protections, and benefits as provided by this section, and are
subject to the same responsibilities, obligations, and duties as
imposed by this section, as are granted to and imposed upon spouses.
(h) The relief provided by this section shall apply retroactively
to liabilities arising prior to the effective date of this section.
60211. If the board finds that a person's failure to make a timely
return or payment was due to a disaster, and occurred notwithstanding
the exercise of ordinary care and the absence of willful neglect,
the person may be relieved of the interest provided by Sections
60207, 60208, 60250, 60302, and 60339.
Any person seeking to be relieved of the interest shall file with
the board a statement under penalty of perjury setting forth the
facts upon which he or she bases the claim for relief.
60212. (a) The board, in its discretion, may relieve all or any
part of the interest imposed on a person by this part where the
failure to pay tax is due in whole or in part to an unreasonable
error or delay by an employee of the board acting in his or her
official capacity.
(b) For purposes of this section, an error or delay shall be
deemed to have occurred only if no significant aspect of the error or
delay is attributable to an act of, or a failure to act by, the
taxpayer.
(c) Any person seeking relief under this section shall file with
the board a statement under penalty of perjury setting forth the
facts on which the claim for relief is based and any other
information which the board may require.
(d) The board may grant relief only for interest imposed on tax
liabilities that arise during taxable periods commencing on or after
January 1, 2000.
