California – Tax, Penalty and Interest Relief Available For Businesses Affected By Storms 2015

SALT Report 3705 – The California State Board of Equalization (BOE) has announced that business owners and feepayers impacted by the severe storms in Imperial, Kern, Los Angeles, Riverside, San Bernardino and San Diego 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.

Tax and feepayers can go online to request relief from penalty and/or interest, and an extension of time to file a tax/fee return. Any tax or fee payer can use the online system to make their request for the tax and fee programs listed below.

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 Tax
  • 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/2015/63-15-G.htm

http://www.boe.ca.gov/elecsrv/esrvcont.htm?boe=1903%23page=Request_Relief