Cal. Code Regs. Tit. 18, § 1248 - Relief from Liability

A person may be relieved from the liability for the payment of the fee, including any penalties and interest added to those fees, when that liability resulted from the failure to make a timely return or a payment and such failure was found by the board to be due to reasonable reliance on written advice given by the board as described in California Code of Regulations, Title 18, Section 4902.

Notes

Cal. Code Regs. Tit. 18, § 1248

1. New section filed 12-9-99; operative 1-8-2000 (Register 99, No. 50).
2. Amendment filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).

Note: Authority cited: Section 50152, Revenue and Taxation Code; and Section 25299.42, Health and Safety Code. Reference: Section 50112.5, Revenue and Taxation Code.

1. New section filed 12-9-99; operative 1-8-2000 (Register 99, No. 50).
2. Amendment filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).