California: Tax Relief for Businesses Affected by Sandy

The state of California was not directly affected by Hurricane Sandy, yet like the rest of the nation, its residents have been touched by it. Some are more impacted than others. In recognition of this, the California Board of Equalization is offering emergency tax relief for any California taxpayer with business interests or records in states directly affected by the storm.

Available tax relief includes an extension of filing and payment deadlines, relief from applicable penalties and interest, and the replacement of records damaged or lost in the storm. The BOE has also extended deadlines for any "filings that were delayed by disruption of service of the United States Postal Service or private mail and freight companies."

The California Board of Equalization underscores that "[t]axpayers and feepayers must include with their returns a statement signed under penalty of perjury that states the cause for the late filing."

Extension

Relief begins with a one-month extension for filing and paying taxes or fees. The extension includes, but is not limited to, the following BOE administered programs:

• Sales and use taxes;
• Gasoline tax;
• Use fuel tax;
• Interstate user tax;
• Timber yield tax;
• Integrated waste management fee;
• California fire free; and
• Hazardous waste fees.

Penalty Relief

Taxpayers who are "unable to file returns and pay taxes and fees when due" because of Hurricane Sandy may be eligible for relief from penalties and interest.

The BOE notes that "[t]he relief program for interstate user tax under the International Fuel Tax Agreement (IFTA) applies to California tax only. To waive interest and penalties for another jurisdiction, the BOE must receive written approval from the other jurisdiction."

The most convenient and quick way to submit a request for an extension is through eRelief Requests, at www.boe.ca.gov/elecsrv/erelief/.

Copies of Records

Business owners and feepayers who lost BOE tax records in the storm may receive copies from the BOE free of charge. Call 1-800-400-7115.

Additional information is available at the BOE.

The notice ends on a very humane note: "All of us at the BOE extend our deepest sympathies to everyone affected by the disaster." It is a sentiment shared by all of us at taxrates.com, as well.