- 2 -
|
CDTFA-734 REV. 5 (3-22) STATE OF CALIFORNIA
REQUEST FOR INTEREST ADJUSTMENT ON CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
ELECTRONIC PAYMENTS—ONE DAY LATE
TAXPAYER NAME ACCOUNT NUMBER
The California Department of Tax and Fee Administration (CDTFA) may compute interest on a daily basis for electronic payments
or prepayments of tax, fee, and surcharge that were made (settled or deposited into the CDTFA bank account) one business day
after the due date. If CDTFA approves your request, daily interest will be computed and applied to your account, instead of an entire
month’s worth of interest, provided that all of the following conditions are met:
• The electronic payment or prepayment of tax, fee, or surcharge was made one business day after the date the tax, fee,
surcharge, or prepayment was due.
• The payment was not made pursuant to a defciency determination, a determination where no return has been fled, or a
jeopardy determination issued by CDTFA, as provided by Revenue and Taxation Code sections 6591.6, 7655.5, 8876.5, 12631.5,
30281.5, 32252.5, 38451.5, 40101.5, 41095.5, 43155.5, 45153.5, 46154.5, 50112.1, 55042.5, and 60207.5.
• Relief was granted from all penalties that applied to the above payment or prepayment.
• A request was fled for an oral hearing with CDTFA. The fling of this form will constitute your request. If you wish to waive your
opportunity to appear at the oral hearing and request that CDTFA decide the matter on the basis of the written record on fle,
you must check box 1 below.
Use the space below to request for interest to be computed on a daily basis. (Note: Daily interest accrual is not limited to business
days. Weekends and holidays also accrue interest.) Please attach documentation to support your request, if any is available. If you
previously made a payment towards interest for which you are requesting adjustment, please check box 2 below to request a refund.
I hereby request an adjustment to the interest computation from a monthly basis to a daily basis for the period(s)
_________________________________________ and attest that the conditions stated above have been met.
(periods)
My electronic payment of $______________ was made one business day late on ______________ at approximately __________ am/pm.
(payment amount) (month, day, year) (time)
Relief of penalty was granted on ______________. Check here if date uncertain or unknown
(month, day, year)
My payment was made one business day late because:
1. By checking this box, I waive the opportunity to appear and be represented at the oral hearing. I request CDTFA decide the
matter on the basis of the written record on fle.
2. By checking this box, I hereby request a refund of the amount paid for interest in excess of the computed daily interest.
(CDTFA-101, Claim for Refund or Credit is not necessary)
SIGNATURE TITLE DATE
PRINT NAME EMAIL ADDRESS BUSINESS TELEPHONE
MAILING ADDRESS CITY STATE ZIP CODE
Submit your completed form to one of the offces listed below based on the tax or fee program that your payment was for.
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION - BUSINESS TAX AND FEE DIVISION
Sales and Use Tax Vehicles, Vessels, or Aircraft Special Taxes and Fees Motor Carrier Offce
Return Analysis Unit, MIC:35 Consumer Use Tax Section, MIC:37 Return Processing Branch, MIC:88 Motor Carrier Offce, MIC:65
PO Box 942879 PO Box 942879 PO Box 942879 PO Box 942879
Sacramento, CA 94279-0035 Sacramento, CA 94279-0037 Sacramento, CA 94279-0088 Sacramento, CA 94279-0065
CLEAR PRINT
|