The California State Board of Equalization (SBE) has announced that taxpayers impacted by the Butte Fire in Amador and Calaveras counties and the Valley Fire in Lake and Napa counties may request an extension to file their returns, relief from penalties and/or interest on some taxes and fees, or to replace copies of records lost to damage. (California SBE News Release No. 76-15-G, 09/17/2015.)

Requesting relief and taxes and fees for which relief is available. Taxpayers and fee payers can go online to request relief from penalty and/or interest, and an extension of time to file a tax/fee return. Any taxpayer or feepayer can use the online system to make their request; those without Internet access may call the SBE Customer Service Center at 1 (800) 400-7115.

Relief from penalty and interest is available for the following taxes and fees: sales and use taxes; fire prevention fee; alcoholic beverage tax; cigarettes and tobacco products excise taxes; energy resources surcharge; emergency telephone users surcharge; natural gas surcharge; timber yield tax; fuel taxes (diesel fuel tax, interstate user tax, use fuel tax, motor vehicle fuel tax, aircraft jet fuel tax); underground storage tank maintenance fee; oil spill prevention fee and oil spill response fee; lumber assessment fee; childhood lead poisoning prevention fee; integrated waste management fee; occupational lead poisoning prevention fee; electronic waste recycling (ewaste) fee; marine invasive species fee (ballast water management fee); California tire fee (tire recycling fee); hazardous substances fees (environmental fee, activity fee, generator fee, disposal fee, facility fee); and water rights fee.

Those whose home is subject to the fire prevention fee but is no longer habitable may apply for an exemption from the fee from CAL FIRE (California Department of Forestry and Fire Prevention).

Assistance centers. The SBE will be staffing local assistance centers in Calaveras (September 18 through 21) and Lake (September 19) counties to provide assistance to residents about recovery assistance and replacement of government documents that may have been destroyed or lost.