Section 6594 Of Article 6. Interest And Penalties From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 5. >> Article 6.
6594
. Notwithstanding any other provision of this part, no interest
or penalties shall be assessed against any person for failure to
make payments of any taxes on leases of personal property to the
United States government while the board is enjoined from collecting
such taxes by order of the United States District Court for the
Central District of California in the case of United States of
America v. California State Board of Equalization, No. CV 79-03359-R,
provided that payment of any applicable taxes is made within 60 days
after the board is no longer enjoined from collecting such taxes.