Section 60209 Of Article 1. Returns And Payments From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 6. >> Article 1.

. (a) If the board finds that a person's failure to make a timely report, 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 60207, 60250, 60301, 60338, and 60355.
  (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 the claim for relief.
  (c) The board shall establish criteria that provide for efficient resolution of requests for relief pursuant to this section.