CA SB1158

Extends tax deadline postponement provisions under federal law (Section 7508A of Internal Revenue Code) to taxpayers affected by a state of emergency declared by the Governor of California, not just federally declared disasters.

Authorizes the Franchise Tax Board to abate interest accrued on income tax liabilities for individuals affected by presidentially declared disasters or counties/cities proclaimed by the Governor to be in a state of emergency.

Allows taxpayers to request interest abatement when the Franchise Tax Board's delay in mailing notices or correspondence attributable to disaster or emergency situations causes interest to accrue.

Establishes appeal procedures allowing taxpayers to appeal the Franchise Tax Board's denial of interest abatement requests to the appeals board within 30 days (for unpaid interest) or 90 days (for paid interest).

Permits interest abatement requests to be filed with written protests of proposed deficiencies or appeals, with denials considered part of the underlying deficiency appeal process.