Revenue and Taxation Code section 6479.4

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.

Source: Section 6479.4, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6479.4. (updated Jan. 1, 1991; accessed Dec. 29, 2025).

6479.3
6479.4
6479.5
6479.31

Up to date

Verified:
Dec. 29, 2025

§ 6479.4's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_6479.4

Original Source: Section 6479.4, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6479.4. (last accessed May 12, 2025).