Section 38452 Of Article 6. Interest And Penalties From California Revenue And Taxation Code >> Division 2. >> Part 18.5. >> Chapter 5. >> Article 6.

. (a) If the board finds that a person's failure to make a timely return or payment is due to reasonable cause and circumstances beyond the person's control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person may be relieved of the penalty provided by Sections 38421 and 38451.
  (b) Except as provided in subdivision (c), any person seeking to be relieved of the penalty 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.
  (c) The board shall establish criteria that provides for efficient resolution of requests for relief pursuant to this section.