Section 69600.6 - Administration of Late Fees(a) A late fee of ten percent (10%) shall be assessed on any payment that is not received as postmarked by due date, or on such later date as notified by the Department.(b) Beginning on the first day of the calendar month following the due date, simple interest shall accrue monthly on any unpaid fee or portion thereof at the "modified adjusted rate per month, or fraction thereof" as established by the State Board of Equalization pursuant to section 6591.5 of the Revenue and Taxation Code, and shall continue to accrue until the fee is paid in full.(c) The late fee or interest assessed pursuant to this section may be waived if the Department determines that the failure to make a timely payment was 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. Mere disagreement with the fee assessment shall not be deemed reasonable cause. A person seeking to be relieved of late fees or interest shall submit a written statement to the Department, signed under penalty of perjury, setting forth the facts upon which he or she bases the claim for relief.(d) If the Department provides a refund because of an erroneous billing, the refund shall be subject to simple interest at the "modified adjusted rate per month, or fraction thereof" as established by the State Board of Equalization pursuant to section 6591.5 of the Revenue and Taxation Code. Except, no refund shall be given and no interest shall accrue where the erroneous billing was due to incorrect information provided by the person seeking the refund.Cal. Code Regs. Tit. 22, § 69600.6
1. New section filed 6-9-2016 as an emergency; operative 6-9-2016 (Register 2016, No. 24). Pursuant to Health and Safety Code section 25150.84, this emergency regulation shall remain in effect for a period of two years or until revised by the department, whichever occurs sooner. Note: Authority cited: Sections 25150.82 and 25150.84, Health and Safety Code. Reference: Section 25150.84(a), Health and Safety Code.
1. New section filed 6-9-2016 as an emergency; operative 6/9/2016 (Register 2016, No. 24). Pursuant to Health and Safety Code section 25150.84, this emergency regulation shall remain in effect for a period of two years or until revised by the department, whichever occurs sooner.