Section 19112 Of Article 6. Interest From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 4. >> Article 6.

. Interest may be waived for any period for which the Franchise Tax Board determines that an individual or fiduciary demonstrates inability to pay that interest solely because of extreme financial hardship caused by significant disability or other catastrophic circumstance. Any waiver under this section shall be withdrawn retroactively if made because of fraud, malfeasance, misrepresentation, or omission of any material fact.