TAX NEWS - May 2009

California tax relief: Emergency TAX Relief Available to Taxpayers Affected by Jesusita Wildfire in Santa Barbara County

Betty T. Yee, Chairwoman of the State Board of Equalization (BOE), and Bill Leonard, Second District Member of the BOE, announced today that emergency relief is available to taxpayers affected by the Jesusita wildfire in Santa Barbara County. The Governor has declared, due to the wildfire, a state of emergency in Santa Barbara County, making taxpayers in these areas eligible for emergency relief.

Emergency relief may include extensions for filing returns or payments, relief of interest and penalties, and copies of BOE tax records.


Extension for Filing Returns or Payments

Special relief in the form of a one-month extension of time to file or pay taxes or fees is available for:









Sales and use taxes                                              Fuel taxes (gasoline, diesel, jet fuel, alternative fuels)
Alcoholic beverage taxes                                       Cigarette and tobacco products taxes
Timber yield tax                                                   Interstate user tax
Energy resources surcharge                                  Natural gas surcharge
Emergency telephone user surcharge                     Covered electronic waste recycling fee
Integrated waste management fee                         Water rights fee
Tire recycling fee                                                 Hazardous waste fees
Underground storage tank maintenance fee            Oil spill prevention and response fees
Childhood lead and occupational poisoning              Ballast water management fee
prevention fees


This relief is available to any taxpayer or fee payer who, as a result of the recent wildfires, cannot meet tax filing and payment deadlines. The BOE may also extend the deadline for filings that were delayed by disruption of the normal activities of the United States Postal Service or private mail and freight companies.


Relief of Interest and Penalties

Relief from interest and penalties may be provided for those persons who are unable to file their returns or pay taxes and fees due in a timely manner. This relief may be provided in the following programs:

Sales and use taxes, alcoholic beverage taxes, cigarette and tobacco products taxes, timber yield tax, energy resources and emergency telephone users surcharges, hazardous waste fees, the integrated waste management fee, occupational lead poisoning and underground storage tank maintenance fees, fuel taxes (gasoline, diesel, jet fuel, alternative fuels), interstate user tax, childhood lead poisoning prevention fee, insurance tax, natural gas surcharge, ballast water management fee, California tire recycling fee, water rights fee, covered electronic waste recycling fee, and oil spill prevention and response fees.

If requesting an Extension for Filing Returns or Relief of Interest and Penalties, taxpayers and fee payers must include with their returns, a statement signed under penalty of perjury, stating the cause for the late filing. The BOE has several forms that may be of assistance. BOE 468, Request for Extension, and BOE 27, Penalty and Interest Relief for Disaster Victims, are both on the BOE website at www.boe.ca.gov or can be requested by phone toll-free at the BOE Information Center: 800-400-7115.

Please note that the 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 Board of Equalization must receive written approval from the other jurisdiction. For information regarding IFTA, please call the Fuel Taxes Division at 916-322-9669 or 800-400-7115 and follow the prompts to Fuel Taxes.


Copies of BOE Tax Records Available

Business owners and fee payers needing to obtain copies of BOE tax records will be able to receive replacements free of charge. To obtain copies of critically needed tax records on file with the BOE, including prior tax returns filed with the BOE, copies of audits, and permit application forms, please call the BOE Information Center toll free 800 number at 800-400-7115.


Property Tax Relief

If your taxable property in Santa Barbara County is damaged or destroyed by the May 2009 wildfires, you may be eligible for property tax relief. Any claim for relief, including applications for reduced assessment are available from and must be filed with the county assessor. For more information, please contact the Santa Barbara County Assessor's Office at 805-568-2550.