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Request For Relief From Penalty BOE-735 - California
| Request For Relief From Penalty Form. This is a California form and can be used in Board Of Equalization Statewide . |
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BOE-735 (FRONT) REV. 8 (7-11) STATE OF CALIFORNIA REQUEST FOR RELIEF FROM PENALTY, COLLECTION COST RECOVERY FEE, AND/OR INTEREST TAXPAYER OR FEEPAYER NAME ACCOUNT NUMBER BOARD OF EQUALIZATION To obtain relief from penalty, interest, or the collection cost recovery fee, you must file a written request with the Board of Equalization (BOE), signed under penalty of perjury. Please attach documentation to support your request if it is available. A BOE representative may contact you if additional information is required. If you make any payments towards the amount(s) for which you are requesting the relief, you must file a claim for refund within six months from the date of each payment or you will lose the opportunity to obtain a refund of amount(s) paid. Publication 117, Filing a Claim for Refund, contains information regarding refunds, including BOE-101, Claim for Refund. This publication, and many others, is available on our website at www.boe.ca.gov. I request relief from: PENALTY The BOE may grant relief from penalty charges if it is determined that you failed to timely file or pay, or failed to pay using the correct payment method, due to reasonable cause and circumstances beyond your control. Your request may not be processed until the tax/fee has been paid in full. If you are relieved of the penalty charges, you must still pay the interest due on late return payments and prepayments. COLLECTION COST RECOVERY FEE A collection cost recovery fee (CRF) is applied to most past due liabilities that remain unpaid for more than 90 days. The BOE may grant relief from the CRF if it is determined that failure to pay a past due liability was due to reasonable cause and circumstances beyond your control. Your request cannot be processed until the liability (tax/fee, interest, and penalty) for which the CRF was assessed has been paid in full. INTEREST The BOE may grant relief of interest only for the reasons shown below. If we approve your request, all or part of the interest may be relieved. An unreasonable error or delay by a BOE employee acting in their official capacity and no significant aspect of the · error or delay is attributable to your actions or your failure to act; or An error by the Department of Motor Vehicles (DMV) in calculating the amount of use tax due on your DMV · registered vehicle or vessel. PENALTY AND INTEREST--DISASTER VICTIMS If you are a disaster victim, the BOE may grant relief from penalty and interest charges if it is determined that you failed to timely file or pay, or failed to pay using the correct payment method, due to reasonable cause and circumstances beyond your control. I request relief for the period(s) because: (Additional writing space on reverse side) CERTIFICATION I certify (or declare), under penalty of perjury, under the laws of the State of California, that the foregoing is true and correct. If I am requesting relief of interest, I also certify that my actions, or failure to act, did not significantly contribute to the error or delay. SIGNATURE TITLE DATE PRINT NAME BUSINESS PHONE ( MAILING ADDRESS CITY ) STATE ZIP (over) American LegalNet, Inc. www.FormsWorkFlow.com BOE-735 (BACK) REV. 8 (7-11) Additional Writing Space Unless you have been directed by a BOE staff person to send this form directly to them, you may send your completed form to one of the offices listed below based on the tax or fee program involved. Sales and Use Tax Department: (Billings for late payments, late return, or EFT penalty) Board of Equalization Return Analysis Unit, MIC:35 PO Box 942879 Sacramento, CA 94279-0035 Property and Special Taxes Department: (Billings for late payments, late returns, or EFT penalty) Board of Equalization Compliance Branch, MIC:88 PO Box 942879 Sacramento, CA 94279-0088 (Audits and other billings) Board of Equalization Appeals and Data Analysis Branch, MIC:33 PO Box 942879 Sacramento, CA 94279-0033 (Billings for use tax on vehicles, vessels or aircraft) Board of Equalization Consumer Use Tax Section, MIC:37 PO Box 942879 Sacramento, CA 94279-0037 (Audits and other billings) Board of Equalization Petitions Section, MIC:38 PO Box 942879 Sacramento, CA 94279-0038 Board of Equalization Motor Carrier Office, MIC:65 PO Box 942879 Sacramento, CA 94279-0065 Board of Equalization Timber Yield Tax, MIC:60 PO Box 942879 Sacramento, CA 94279-0060 CLEAR PRINT American LegalNet, Inc. www.FormsWorkFlow.com
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