Tax Relief for Business Owners Following the September 11 Terrorist Attacks


NR# 46-P
September 25, 2001
Customer & Taxpayer Service Division

Tax Relief for Business Owners Following the September 11 Terrorist Attacks

Claude Parrish, Chairman, State Board of Equalization announced today that emergency tax relief is available for business owners and fee payers directly affected by the recent terrorist attacks in New York, Pennsylvania, and Washington, D.C.

Extension for Filing Returns
Special relief in the form of a one-month extension of time to file and pay taxes or fees is available in all of the following Board administered programs:

Sales and use taxes, gasoline tax, use fuel tax, alcoholic beverage taxes, cigarette and tobacco products taxes, jet fuel tax, diesel fuel tax, interstate user tax, as well as the integrated waste management fee, tire recycling fee, occupational lead poisoning prevention fee, childhood lead poisoning prevention fee, underground storage tank maintenance fee, oil spill prevention and response and administration fees, energy resources and emergency telephone surcharges, natural gas surcharge program, and hazardous waste fees.

This relief is afforded to any taxpayer or fee payer who was afflicted by the horrific occurrences at the World Trade Center, at the Pentagon, and in western Pennsylvania and who as a result cannot meet tax filing and payment deadlines. The Board has also extended 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. Taxpayers and fee payers must include with their return, a statement signed under penalty of perjury, stating the cause for the late filing.

Relief 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 due in a timely manner. This relief may be provided in the following programs:

Sales and use taxes, use fuel tax, alcoholic beverage taxes, cigarette and tobacco products taxes, gasoline tax, energy resources and emergency telephone surcharges, and hazardous waste fees, as well as the integrated waste management, occupational lead poisoning, and underground storage tank fees, jet fuel tax, diesel fuel taxes, interstate user tax, childhood lead poisoning prevention fee, insurance tax, and oil spill fees.

Taxpayers and fee payers must include with their returns, a statement signed under penalty of perjury, stating the cause for the late filing. Relief from penalties, but not interest, is also available with respect to the tire-recycling fee, natural gas surcharge, and the ballast water management fee. Fee payers must send their returns, along with a statement signed under penalty of perjury, stating the cause for late filing.

Please note the relief program for interstate user tax under 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 1-800-400-7115 and follow the prompts to Fuel Taxes.

Questions regarding the information contained in this news release should be directed to the Board of Equalization's Customer and Taxpayer Services toll free number, 1-800-400-7115. The Board 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 internet as fill-in forms. Copies of these forms may be requested by calling our toll free number or you may download the forms by visiting the Board's website at /formspubs/index.htm.

Copies of Board of Equalization Tax Records Available
Business owners and fee payers needing to obtain copies of Board of Equalization tax records will be able to receive replacements free of charge. To obtain copies of critically needed tax records on file with the Board, including prior tax returns filed with the Board, copies of audits, and permit application forms, please call us toll free at 1-800-400-7115.

The entire staff of California's State Board of Equalization extends its prayers and sympathies to all those affected by this horrible tragedy.

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