California – Emergency Relief for Taxpayers Affected by Windstorms

SALT Report 1293 – The California State Board of Equalization announced that extensions for filing taxes, audits, billing notices, assessments and relief from penalties are available for individuals and/or businesses that have been affected by the recent severe high wind storms.

The BOE is offering a one-month extension of time to file or pay taxes and fees for the following:

  • Sales and Use Taxes
  • Oil Spill Prevention Fee and Oil Spill Response Fee
  • Alcoholic Beverage Tax
  • Childhood Lead Poisoning Prevention Fee
  • Cigarettes and Tobacco Products Excise Taxes
  • Integrated Waste Management Fee
  • Energy Resources Surcharge
  • Occupational Lead Poisoning Prevention Fee
  • Emergency Telephone Users Surcharge
  • Electronic Waste Recycling (eWaste) Fee (Covered Electronic Devices or CEDs)
  • Natural Gas Surcharge
  • Marine Invasive Species Fee (Ballast Water Management Fee)
  • Timber Yield Tax
  • California Tire Fee (Tire recycling fee)
  • Fuel Taxes (Diesel Fuel Tax, Interstate User Tax, Use Fuel Tax, Motor Vehicle Fuel
  • Hazardous Substances Fees (Environmental Fee, Activity Fee, Generator Fee, Disposal Fee, Facility Fee)
Relief from interest and penalties may be provided for those persons who are unable to file their returns or make their tax and fee payments in a timely manner. Relief from interest and penalties are available for the tax and fee programs listed above, including Insurance Taxes.
Taxpayers and fee payers requesting extensions for filing, audits, billing notices, assessments and relief from penalties must fill out forms: BOE 468, Request for Extension and/or BOE-735, Request for Relief from Penalty, Collection Cost Recovery Fee, and/or Interest.
Taxpayers and fee payers must also include, with their returns, a signed statement stating the cause for the late filing, including specific information about how the windstorms impacted their ability to report the taxes timely.
The BOE may also extend the relief to include delays caused by disruptions to the U.S. Postal Service or other private mail and freight companies.
For Further Information: