Form CDTFA-735 Request for Relief From Penalty, Collection Cost Recovery Fee, and/Or Interest - California

Form CDTFA-735 or the "Request For Relief From Penalty, Collection Cost Recovery Fee, And/or Interest" is a form issued by the California Department of Tax and Fee Administration.

Download a PDF version of the Form CDTFA-735 down below or find it on the California Department of Tax and Fee Administration Forms website.

ADVERTISEMENT
CDTFA-735 (FRONT) REV. 10 (3-18)
STATE OF CALIFORNIA
REQUEST FOR RELIEF FROM PENALTY,
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
COLLECTION COST RECOVERY FEE,
AND/OR INTEREST
TAXPAYER OR FEEPAYER NAME
ACCOUNT NUMBER
To obtain relief from penalty, interest, or the collection cost recovery fee, you must file a written request with the California Department
of Tax and Fee Administration (CDTFA), signed under penalty of perjury. Please attach documentation to support your request if it
is available. A CDTFA representative may contact you if additional information is required. If you make any payments towards the
amount(s) for which you are requesting the relief, you must file a claim for refund within six months from the date of each payment or
you will lose the opportunity to obtain a refund of amount(s) paid. Publication 117, Filing a Claim for Refund, contains information
regarding refunds, including CDTFA-101, Claim for Refund. This publication, and many others, is available on our website at
www.cdtfa.ca.gov.
I request relief from:
PENALTY
The CDTFA may grant relief from penalty charges if it is determined that you failed to timely file or pay, or failed to pay using the
correct payment method, due to reasonable cause and circumstances beyond your control. Your request may not be processed
until the tax/fee has been paid in full. If you are relieved of the penalty charges, you must still pay the interest due on late return
payments and prepayments.
COLLECTION COST RECOVERY FEE
A collection cost recovery fee (CRF) is applied to most past due liabilities that remain unpaid for more than 90 days. The
CDTFA may grant relief from the CRF if it is determined that failure to pay a past due liability was due to reasonable cause
and circumstances beyond your control. Your request cannot be processed until the liability (tax/fee, interest, and penalty) for
which the CRF was assessed has been paid in full.
INTEREST
The CDTFA may grant relief of interest only for the reasons shown below. If we approve your request, all or part of the interest may
be relieved.
An unreasonable error or delay by a CDTFA employee acting in their official capacity and no significant aspect of
the error or delay is attributable to your actions or your failure to act; or
An error by the Department of Motor Vehicles (DMV) in calculating the amount of use tax due on your DMV
registered vehicle or vessel.
PENALTY AND INTEREST
DISASTER VICTIMS
If you are a disaster victim, the CDTFA may grant relief from penalty and interest charges if it is determined that you failed to timely
file or pay, or failed to pay using the correct payment method, due to reasonable cause and circumstances beyond your control.
I request relief for the period(s)
because:
(Additional writing space on reverse side)
CERTIFICATION
I certify (or declare), under penalty of perjury, under the laws of the State of California, that the foregoing is true and correct. If I am
requesting relief of interest, I also certify that my actions, or failure to act, did not significantly contribute to the error or delay.
SIGNATURE
TITLE
DATE
PRINT NAME
BUSINESS PHONE
(
)
MAILING ADDRESS
CITY
STATE
ZIP
(over)
CLEAR
PRINT
CDTFA-735 (FRONT) REV. 10 (3-18)
STATE OF CALIFORNIA
REQUEST FOR RELIEF FROM PENALTY,
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
COLLECTION COST RECOVERY FEE,
AND/OR INTEREST
TAXPAYER OR FEEPAYER NAME
ACCOUNT NUMBER
To obtain relief from penalty, interest, or the collection cost recovery fee, you must file a written request with the California Department
of Tax and Fee Administration (CDTFA), signed under penalty of perjury. Please attach documentation to support your request if it
is available. A CDTFA representative may contact you if additional information is required. If you make any payments towards the
amount(s) for which you are requesting the relief, you must file a claim for refund within six months from the date of each payment or
you will lose the opportunity to obtain a refund of amount(s) paid. Publication 117, Filing a Claim for Refund, contains information
regarding refunds, including CDTFA-101, Claim for Refund. This publication, and many others, is available on our website at
www.cdtfa.ca.gov.
I request relief from:
PENALTY
The CDTFA may grant relief from penalty charges if it is determined that you failed to timely file or pay, or failed to pay using the
correct payment method, due to reasonable cause and circumstances beyond your control. Your request may not be processed
until the tax/fee has been paid in full. If you are relieved of the penalty charges, you must still pay the interest due on late return
payments and prepayments.
COLLECTION COST RECOVERY FEE
A collection cost recovery fee (CRF) is applied to most past due liabilities that remain unpaid for more than 90 days. The
CDTFA may grant relief from the CRF if it is determined that failure to pay a past due liability was due to reasonable cause
and circumstances beyond your control. Your request cannot be processed until the liability (tax/fee, interest, and penalty) for
which the CRF was assessed has been paid in full.
INTEREST
The CDTFA may grant relief of interest only for the reasons shown below. If we approve your request, all or part of the interest may
be relieved.
An unreasonable error or delay by a CDTFA employee acting in their official capacity and no significant aspect of
the error or delay is attributable to your actions or your failure to act; or
An error by the Department of Motor Vehicles (DMV) in calculating the amount of use tax due on your DMV
registered vehicle or vessel.
PENALTY AND INTEREST
DISASTER VICTIMS
If you are a disaster victim, the CDTFA may grant relief from penalty and interest charges if it is determined that you failed to timely
file or pay, or failed to pay using the correct payment method, due to reasonable cause and circumstances beyond your control.
I request relief for the period(s)
because:
(Additional writing space on reverse side)
CERTIFICATION
I certify (or declare), under penalty of perjury, under the laws of the State of California, that the foregoing is true and correct. If I am
requesting relief of interest, I also certify that my actions, or failure to act, did not significantly contribute to the error or delay.
SIGNATURE
TITLE
DATE
PRINT NAME
BUSINESS PHONE
(
)
MAILING ADDRESS
CITY
STATE
ZIP
(over)
CLEAR
PRINT
CDTFA-735 (BACK) REV. 10 (3-18)
Additional Writing Space
Unless you have been directed by a CDTFA staff person to send this form directly to them, you may send your completed form to one
of the offices listed below based on the tax or fee program involved.
Business Tax and Fee Division:
Timber Taxes:
(Billings for late payments,
(Billings for use tax on
California Department of
late return, or EFT penalty)
vehicles, vessels or aircraft)
Tax and Fee Administration
California Department of
California Department of
Timber Yield Tax, MIC:60
Tax and Fee Administration
Tax and Fee Administration
PO Box 942879
Return Analysis Unit, MIC:35
Consumer Use Tax Section, MIC:37
Sacramento, CA 94279-0060
PO Box 942879
PO Box 942879
Sacramento, CA 94279-0035
Sacramento, CA 94279-0037
(Billings for late payments,
California Department of
late returns, or EFT penalty)
Tax and Fee Administration
California Department of
Motor Carrier Office, MIC:65
Tax and Fee Administration
PO Box 942879
Compliance Branch, MIC:88
Sacramento, CA 94279-0065
PO Box 942879
Sacramento, CA 94279-0088
(Audits and other billings)
California Department of
(Audits and other billings)
Tax and Fee Administration
California Department of
Petitions Section, MIC:38
Tax and Fee Administration
PO Box 942879
Appeals and Data Analysis Branch, MIC:33
Sacramento, CA 94279-0038
PO Box 942879
Sacramento, CA 94279-0033

Download Form CDTFA-735 Request for Relief From Penalty, Collection Cost Recovery Fee, and/Or Interest - California

1455 times
Rate
4.8(4.8 / 5) 72 votes
ADVERTISEMENT
Page of 2