CDTFA-735 (FRONT) REV. 10 (3-18) STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION REQUEST FOR RELIEF FROM PENALTY,
COLLECTION COST RECOVERY FEE,
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,
regarding refunds, including CDTFA-101,
Claim for Refund.
This publication, and many others, is available on our website at
I request relief from:
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.
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
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)
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.
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