California Code of Regulations
Title 10 - Investment
Chapter 5 - Insurance Commissioner
Subchapter 3 - Insurers
Article 6.5 - Guidelines for Waiver of Penalty for Non-Use of Electronic Funds Transfer or for Non-Timely Payment of Taxes
Section 2330.5 - Filing for Relief
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Any surplus line broker seeking to be relieved of the penalty provided in Section 2330.1 for failure to pay taxes by EFT and/or failure to timely make a payment shall file with the Department a statement under penalty of perjury setting forth the facts upon which the claim for relief is based.
(b) Any insurer seeking to be relieved of the penalty provided in Section 2330.1 for failure to pay taxes by EFT shall file with the Department a statement under penalty of perjury setting forth the facts upon which the claim for relief is based.
(c) Any insurer seeking to be relieved of the penalty provided in Section 2330.1 for failure to timely make a payment shall file with the California Board of Equalization a statement under penalty of perjury setting forth the facts upon which the claim for relief is based.
1. New section filed 7-21-2008; operative 8-20-2008 (Register 2008, No. 30).
Note: Authority cited: Sections 1775.4(e), 1775.5(b), 1775.8(b)(2), 1775.8(c)(3) and 12976.5(c)(2), Insurance Code; and Section 12602(c)(3), Revenue and Taxation Code. Reference: Sections 1775.4(e), 1775.5(b), 1775.8(b)(2), 1775.8(b)(3) and 12976.5(c)(2), Insurance Code; Sections 12602(c)(3) and 12631, Revenue and Taxation Code.
