Extensions for filing, audits, billing notices, assessments, and relief from subsequent penalties are available for those individuals and/or businesses impacted by rainstorms in nine California counties, including Santa Barbara County, the Board of Equalization announced today.
The Lt. Governor declared a state of emergency December 23 for Kings, Los Angeles, and Santa Barbara Counties due to rainstorms that began December 18. The Governor declared a state of emergency December 21 for Kern, Orange, Riverside, San Bernardino, San Luis Obispo and Tulare Counties.
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 rainstorms, 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.