California – Tax, Penalty and Interest Relief Available for Businesses Affected by Wildfires 2015

SALT Report 3704 – The California State Board of Equalization (BOE) has announced that business owners and fee payers impacted by wildfires in Butte, El Dorado, Humboldt, Lake, Madera, Napa, Nevada, Sacramento, San Bernardino, San Diego, Shasta, Solano, Tulare, Tuolumne, and Yolo counties may request an extension to file their returns, relief of penalties and/or interest from some taxes and fees, or to replace copies of records lost to damage.  Requests for relief may be processed online.

For assistance or questions, please call Joey Luiz, Board Member Ma’s Lake County District Liaison, at 1-805-223-1648 or Joey.Luiz@boe.ca.gov.

Relief from penalty and interest is available for the following programs.

  • Sales and Use Taxes
  • Fire Prevention Fee
  • Alcoholic Beverage Tax
  • Cigarette and Tobacco Products Taxes
  • Energy Resources Surcharge
  • Emergency Telephone Users Surcharge
  • Natural Gas Surcharge
  • Timber Yield Tax
  • Fuel Taxes (Diesel Fuel Tax, Interstate User Tax, Use Fuel Tax, Motor Vehicle Fuel Tax, Aircraft Jet Fuel Tax)
  • Underground Storage Tank Maintenance Fee
  • Oil Spill Prevention Fee and Oil Spill Response Fee
  • Lumber Assessment Fee
  • Childhood Lead Poisoning Prevention Fee
  • Integrated Waste Management Fee
  • Occupational Lead Poisoning Prevention Fee
  • Electronic Waste Recycling (eWaste) Fee
  • Marine Invasive Species Fee (Ballast Water Management Fee)
  • California Tire Fee (Tire recycling fee)
  • Hazardous Substances Fees (Environmental Fee, Activity Fee, Generator Fee, Disposal Fee, Facility Fee)
  • Water Rights Fee

For further information:

http://www.boe.ca.gov/news/2015/65-15-G.htm

http://www.boe.ca.gov/elecsrv/esrvcont.htm#Request_Relief