§ 6479.4
63 words·~1 min read·
/ca/revenue-and-taxation-code/6479-4A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and in the absence of willful neglect, that person shall be relieved of the penalty provided in subdivision
(e)of Section 6479.3.