California Tax: Michelle Steel Announces Emergency Relief Available for Taxpayers in Imperial County Due to Earthquake

Michelle Steel, Third District Member of the State Board of Equalization (BOE), today announced that extensions for filing, audits, billing notices, assessments and relief from subsequent penalties are available for those individuals and/or businesses in Imperial County impacted by the earthquake.

Governor Arnold Schwarzenegger declared a state of emergency in Imperial County due to a 7.2 magnitude earthquake, centered in Baja California, Mexico, which occurred on Sunday, April 4, 2010 that impacted the Southern California region by disrupting telephone communications, buckling roads, breaking water mains and damaging critical water storage facilities.

Emergency relief for taxpayers and fee payers may include extensions for filing returns or to make payments, relief of interest and penalties, and expediting copies of BOE tax records. Any taxpayer or fee payer who, as a result of the earthquake, cannot meet tax filing and payment deadlines may apply. The BOE may also extend these relief provisions to include delays caused by disruption of the normal activities of the U.S. Postal Service or other private mail and freight companies.

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 the following tax and fee programs:

Sales and Use Taxes                                Oil Spill Prevention Fee and Oil Spill Response Fee
Alcoholic Beverage Tax                             Childhood Lead Poisoning Prevention Fee
Integrated Waste Management Fee           Cigarettes and Tobacco Products Excise Taxes
Energy Resources Surcharge                    Occupational Lead Poisoning Prevention Fee
Emergency Telephone Users Surcharge     Electronic Waste Recycling (eWaste) Fee (Covered Electronic Devices or CEDs)
Natural Gas Surcharge                             Marine Invasive Species Fee (Ballast Water Management Fee)
Timber Yield Tax                                     California Tire Fee (Tire recycling fee)
Water Rights Fee                                     Underground Storage Tank Maintenance Fee
Fuel Taxes (Diesel Fuel Tax, Interstate User Tax, Use Fuel Tax, Motor Vehicle Fuel Tax, Aircraft Jet Fuel )
Hazardous Substances Fees (Environmental Fee, Activity Fee, Generator Fee, Disposal Fee, Facility Fee)


Relief of Interest and Penalties: Relief from interest and penalties may be provided for those persons who are unable to file their returns or make their tax and fee payments in a timely manner. Relief from interest and penalties are available for the tax and fee programs listed above, including Insurance Taxes.

How to Request an Extension or Relief of Interest and Penalties: Taxpayers and fee payers requesting extensions for filing, audits, billing notices, assessments and relief from subsequent penalties must fill out forms: BOE 468, Request for Extension and/or BOE 27, Penalty and Interest Relief for Disaster Victims. Both forms are available on the BOE website at www.boe.ca.gov. Taxpayers and fee payers must also include with their returns a statement, signed under penalty of perjury, stating the cause for the late filing. The statement should include specific information about how the earthquake impacted their ability to report their taxes timely.

Please note that the relief program for Interstate User Tax under the International Fuel Tax Agreement (IFTA) applies to California tax payments only. To waive interest and penalties for another jurisdiction, the BOE must receive written approval from the other jurisdiction. For information regarding IFTA, call the Fuel Taxes Division at 916-322-9669.

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 applications, call the Taxpayer Information Call Center at 800-400-7115. Requests for copies of tax records from disaster victims will be handled on an expedited basis.

Property Tax Relief Available from County Assessor's Office: Individuals and/or businesses with taxable property damaged or destroyed by the earthquake may be eligible for property tax relief. Any claim for property tax relief, including applications for reduced assessment, are available from, and must be filed with, the county assessor's office. For more information on property tax relief, contact the Imperial County Assessor at 760-482-4244 or www.co.imperial.ca.us/Assessor/Index.htm.

For More Information: Visit the BOE website: www.boe.ca.gov or call the BOE Taxpayer Information Call Center at 800-400-7115. TDD/TTY service is available at 800-735-2929. BOE representatives are available to assist tax and fee payers Monday through Friday (except state holidays) from 8:00 a.m. to 5:00 p.m. (Pacific Time).