State Board of Equalization: returns and payment: extension: state of emergency.

Existing law authorizes the State Board of Equalization to extend, for good cause, the time, not to exceed one month, for a taxpayer to submit any report or pay any tax required to be paid under provisions of the Alcoholic Beverage Tax Law. In the case of a disaster, as defined, existing law authorizes the board to extend the time for making any report or return or paying any tax required under the Alcoholic Beverage Tax Law by up to 3 months. That law also authorizes the board to relieve a person of a penalty imposed, or interest accrued, for failure to make a timely return or payment in specified circumstances, including reasonable cause and circumstances beyond the person's control.