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California Code, Revenue and Taxation Code - RTC § 19112

Current as of January 01, 2023 | Updated by FindLaw Staff

Interest may be waived for any period for which the Franchise Tax Board determines that an individual or fiduciary demonstrates inability to pay that interest solely because of extreme financial hardship caused by significant disability or other catastrophic circumstance. Any waiver under this section shall be withdrawn retroactively if made because of fraud, malfeasance, misrepresentation, or omission of any material fact.

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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 19112 - last updated January 01, 2023 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-19112/

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