Income taxes: administration.

The Personal Income Tax Law conforms to federal law by allowing the postponement of certain tax-related deadlines for those taxpayers affected by federally declared disasters or terroristic or military action. This bill would extend the provisions relating to postponement to those taxpayers determined by the Franchise Tax Board to be affected by a state of emergency declared by the Governor of California. Existing law provides for an abatement of interest accrued against the income tax liability of an individual during a filing extension period authorized for individuals determined to be affected by a presidentially declared disaster, if that individual is located in an area affected by a presidentially declared disaster or in a county or city that is proclaimed by the Governor to be in a state of disaster. This bill would additionally authorize the Franchise Tax Board, after a written request by a taxpayer, to abate specified interest accrued against the income tax liability of individuals, under specified circumstances related to a presidentially declared disaster or in a county or city that is proclaimed by the Governor to be in a state of emergency, as provided.