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California Tax Extensions for Wildfire Victims

  • Aug 27, 2012 | Will Frei

The California State Board of Equalization is making certain tax extensions available for taxpayers unable to meet tax filing and payment deadlines due to recent wildfires.

California taxpayers, including business owners, impacted by the wildfires in Plumas, Shasta and Tehnama counties may request relief "...for filing, audits, billing notices, assessments and penalties announced George Runner, Second District Member of the California State Board of Equalization (BOE)"

Emergency assistance may include "...extensions for filing returns and making payments, relief from interest and penalties, and expediting copies of BOE  tax records."

Tax Programs Offering Relief

Those who cannot meet filing and payment deadlines due to wildfire damage may apply for...a one-month extension to file and/or pay taxes or fees in the following programs:

  • Sales and use taxes
  • Alcoholic Beverage Tax
  • Cigarettes and Tobacco Products Excise 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 )
  • Underground Storage Tank Maintenance Fee
  • Oil Spill Prevention Fee and Oil Spill Response Fee
  • Childhood Lead Poisoning Prevention Fee
  • Integrated Waste Management Fee
  • Occupational Lead Poisoning Prevention Fee
  • Electronic Waste Recycling (eWaste) Fee (CEDs)
  • 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

How to Apply for Relief

To apply for an extension, a taxpayer must:

  1. Fill out BOE, Request for Extension and BOE 27, Penalty and Interest Relief for Disaster Victims.
  2. Include a signed statement noting the cause for late filing, "...including specific information about how the wildfires impacted their ability to report the taxes in a timely manner."

Additional Information

The relief program for Interstate User Tax applies only to California tax. The BOE must receive a written waiver from another jurisdiction for relief to apply to out-of-state jurisdictions.

Individuals and businesses with damaged or destroyed property may be eligible for property tax relief. For more information contact the applicable county assessor.

Finally, the BOE is offering replacement tax records free of charge to those affected by the disaster. To request records, call the Taxpayer Information Call Center at 800-400-7115, open Monday through Friday from 8:00 a.m. to 5:00 p.m. PDT.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Will Frei
Avalara Author Will Frei
Will Frei covers sales tax news including best practices, legislation and sales tax technology. He is the Social Media Manager at Avalara.