Information Update
You may now request relief from penalty, collection cost recovery fees, and/or interest using CDTFAs online services
at onlineservices.cdtfa.ca.gov/_/. To submit a request for relief, login with your username and password and select
the account you want to request relief for. The request for relief option is located under the I Want To section, More
subsection. Simply select the Submit a relief request link and follow the prompts.
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,
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 INTERESTDISASTER 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:
(Billings for late payments,
late return, or EFT penalty)
California Department of
Tax and Fee Administration
Return Analysis Unit, MIC:35
PO Box 942879
Sacramento, CA 94279-0035
(Billings for late payments,
late returns, or EFT penalty)
California Department of
Tax and Fee Administration
Compliance Branch, MIC:88
PO Box 942879
Sacramento, CA 94279-0088
(Audits and other billings)
California Department of
Tax and Fee Administration
Appeals and Data Analysis Branch, MIC:33
PO Box 942879
Sacramento, CA 94279-0033
Timber Taxes:
California Department of
Tax and Fee Administration
Timber Yield Tax, MIC:60
PO Box 942879
Sacramento, CA 94279-0060
(Billings for use tax on
vehicles, vessels
or
aircraft)
California Department of
Tax and Fee Administration
Consumer
Use Tax Section, MIC:37
PO Box 942879
Sacramento, CA 94279-0037
California Department of
Tax and Fee Administration
Motor Carrier Office, MIC:65
PO Box 942879
Sacramento, CA 94279-0065
(Audits and other billings)
California Department of
Tax and Fee Administration
Petitions
Section, MIC:38
PO Box 942879
Sacramento, CA 94279-0038
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