Section 12637 Of Article 2. Interest And Penalties From California Revenue And Taxation Code >> Division 2. >> Part 7. >> Chapter 5. >> Article 2.

. If the board finds that a person's failure to make a timely return or payment was due to disaster, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of interest provided for by Sections 12258, 12287, 12307, 12631, and 12632. Any person seeking to be relieved of interest shall file with the board a statement under penalty of perjury setting forth the facts upon which he or she bases his or her claim for relief.