Extension of time and waiver of penalty.
Riverside Municipal Code § 5.04.170
in effect5.04.170 - Extension of time and waiver of penalty.
In addition to all other powers conferred upon them, the Collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or registration and, in such case to waive any penalty imposed, or charge demanded, that would otherwise have accrued, and, if the Collector so determines, eight percent simple interest shall be added to any tax determined to be payable." The Collector shall also have the authority, for good cause shown, to waive any penalty imposed, charge demanded, or any past due tax assessed for prior years that would otherwise have accrued.
(Ord. 7663, § 13, 2024; Ord. 7390 § 1, 2017; Ord. 7282 § 4, 2015; Ord. 6923 § 13, 2007; Ord. 5732 § 1, 1989; Ord. 5731 § 1, 1989; Ord. 3804 (part), 1971)
Source: City of Riverside, California, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/ca/riverside/codes/code_of_ordinances?nodeId=PTIICOOR_TIT5BU_CH5.04TALIRE_5.04.170EXTIWAPEFetched: 11/1/2026