CA SB1420

Allows the State Board of Equalization to relieve all or part of interest on unpaid sales and use taxes if the person's failure to pay timely was due to extraordinary circumstances (death, serious illness, emergency, or criminal misconduct by another person).

Requires the person seeking relief to have received penalty relief, paid the amount due, requested an oral hearing, and filed a written declaration with the board stating facts supporting their claim.

Limits aggregate relief granted to all persons to $25,000 in any 12-month period, excluding relief under existing Section 6593.

Establishes a civil penalty of $1,000 to $25,000 for persons who knowingly provide false information in their relief declaration, enforceable by public prosecutors.

Allows the board to rescind any relief granted and reestablish interest liabilities without statute of limitations restrictions if the person fails to comply with relief conditions.