State of Emergency Tax Relief

Emergency tax or fee relief is available from the California State Board of Equalization (BOE) for business owners and feepayers directly affected by disasters declared as state of emergencies. Relief may include the extension of tax return due dates, relief of penalty and interest, or replacement copies of records lost due to disasters.

State of emergencies declared in California for the past three years.

Month/Year Impacted Counties Disaster Type
12/2017 Los Angeles, San Diego, Santa Barbara, and Ventura Fire
10/2017 Butte, Lake, Mendocino, Napa, Nevada, Orange, Solano, Sonoma, and Yuba Fire
Inyo and Mono Winter Storm
09/2017 Los Angeles, Madera, and Mariposa Fire
08/2017 Butte, Madera, Mariposa, Tulare, and Trinity Fire
07/2017 Butte, Mariposa, Modoc, and Santa Barbara Fire
  San Bernardino Rainstorm
02/2017 Butte, Sutter, and Yuba Rainstorm
01/2017 Alameda, Alpine, Butte, Calaveras, Contra Costa, El Dorado, Fresno, Humboldt, Inyo, Kern, Kings, Lake, Lassen, Los Angeles, Madera, Marin, Mendocino, Merced, Modoc, Monterey, Napa, Nevada, Orange, Placer, Plumas, Sacramento, San Benito, San Bernardino, San Diego, San Francisco, San Luis Obispo, San Mateo, Santa Barbara, Santa Clara, Santa Cruz, Shasta, Sierra, Siskiyou, Solano, Sonoma, Stanislaus, Sutter, Tehama, Trinity, Tulare, Tuolumne, Ventura, Yolo, and Yuba Rainstorm
12/2016 Siskiyou Rainstorm
08/2016 Lake, San Bernardino, and San Luis Obispo Fire
07/2016 Los Angeles and Monterey Fire
06/2016 Kern Fire
01/2016 Los Angeles Gas Leak
09/2015 Amador, Calaveras, Lake and Napa Fire
07/2015 Butte, El Dorado, Humboldt, Lake, Madera, Napa, Nevada, Sacramento, San Bernardino, San Diego, Shasta, Solano, Tulare, Tuolumne, and Yolo Fire
Imperial, Kern, Los Angeles, Riverside, San Bernardino and San Diego Rainstorm
05/2015 Santa Barbara Oil Spill
Humboldt, Mendocino, and Siskiyou Rainstorm
02/2015 Mono Fire
12/2014 Alameda, Contra Costa, Del Norte, Humboldt, Lake, Los Angeles, Marin, Mendocino, Monterey, Orange, San Francisco, San Mateo,  Santa Clara, Shasta, Sonoma, Tehama, Ventura, and Yolo Rainstorm

State of emergencies declared nationally for the past three years.

Month/Year Impacted Areas Disaster Type
09/2017 Florida, Georgia, Puerto Rico, South Carolina, and U.S. Virgin Islands Hurricane
08/2017 Louisiana and Texas Hurricane
07/2017 Iowa, West Virginia, and Vermont Rainstorm
06/2017 Nebraska and Wyoming Rainstorm
05/2017 Arkansas, Kansas, Idaho, Nebraska, and Tennessee Rainstorm
04/2017 Mississippi Rainstorm
03/2017 Idaho, New York and North Dakota Rainstorm
02/2017 California, Idaho, Nevada, Utah, Washington, and Wyoming Rainstorm
  California Lake Oroville Dam
01/2017 California, Georgia, Kansas, Nevada, and Oklahoma Rainstorm
12/2016 Oregon, and South Dakota Rainstorm
10/2015 South Carolina Rainstorm

Extension of Filing Deadline

An extension of up to three months* to file and pay taxes or fees is available in all of the following BOE administered programs:

  • Alcoholic Beverage Tax
  • California Tire Fee
  • Childhood Lead Poisoning Prevention Fee
  • Cigarette and Tobacco Products Tax
  • Covered Electronic Waste Recycling Fee
  • Diesel Fuel Tax
  • Emergency Telephone Users Surcharge
  • Energy Resources Surcharge
  • Fire Prevention Fee
  • Hazardous Waste Activity Fee
  • Hazardous Waste Disposal Fee
  • Hazardous Waste Environmental Fee
  • Hazardous Waste Facility Fee
  • Hazardous Waste Generator Fee
  • Integrated Waste Management Fee
  • Interstate User Diesel Fuel Tax
  • Jet Fuel Tax
  • Lumber Products Assessment Fee
  • Marine Invasive Species Fee
  • Motor Vehicle Fuel Tax
  • Natural Gas Surcharge
  • Occupational Lead Poisoning Prevention Fee
  • Oil Spill Response, Prevention, and Administration Fee
  • Prepaid Mobile Telephony Services (MTS) Surcharge
  • Regional Railroad Accident Preparedness and Immediate Response Fee
  • Sales and Use Tax
  • Timber Yield Tax
  • Underground Storage Tank Maintenance Fee
  • Use Fuel Tax
  • Water Rights Fee

This relief is offered to any business owner or feepayer who was directly affected by the disasters in the counties listed above, and who, as a result, cannot meet their filing and payment deadlines. The BOE has also extended the deadline for filings that were delayed by disruption of service of the United States Postal Service or private mail and freight companies.

*Effective September 9, 2016, the extension available for tax or fee payers affected by a disaster was increased from one-month to up to three months (Assembly Bill 1559).

Online Relief Request of Interest and Penalties

Relief from interest and penalties may be provided for those persons who are unable to file their returns and pay taxes and fees when due. This relief may be provided for the programs listed above. To request a filing extension or relief from interest and penalties visit our Relief Request webpage.

Please note: The relief program for interstate user tax under the International Fuel Tax Agreement (IFTA) applies to California tax only. California is unable to waive interest and penalties for another jurisdiction. For information regarding IFTA, please call our Customer Service Center at 1-800-400-7115.

Copies of BOE Tax Records

Business owners and fee payers who need to obtain copies of BOE tax records will be able to receive replacements free of charge. To obtain copies of critical tax records on file with the BOE, please call us toll-free at 1-800-400-7115. These forms may include copies of prior tax returns filed with the BOE, audits, or permit applications.

Property Taxes

Individuals and/or businesses with taxable property damaged or destroyed by disasters declared as state of emergencies may be eligible for property tax relief. Unlike sales and use taxes and special taxes-which are collected by the state-property tax is collected at the county level. Answers to property tax questions, any claim for property tax relief, and applications for reduced assessment are available from, and must be filed with, county assessors' offices. For a complete listing of assessors, visit our Listing of County Assessors webpage.

For more information

For any additional questions regarding tax and fee relief, please call our Customer Service Center at 1-800-400-7115 (TTY:711) where staff is available to assist you weekdays from 8:00 a.m. to 5:00 p.m. (Pacific Time), except state holidays. All of us at the BOE extend our deepest sympathies to everyone affected by a disaster.