Cal. Code Regs. Tit. 18, § 1335 - Relief of Liability

A person may be relieved from the liability for the payment of the use fuel tax, including any penalties and interest added to those use fuel taxes, 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, § 1335

1. New section filed 4-20-99; operative 5-20-99 (Register 99, No. 17). For prior history, see Register 57, No. 13.
2. Amendment of section and NOTE filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).

Note: Authority cited: Section 9251, Revenue and Taxation Code. Reference: Section 8879, Revenue and Taxation Code.

1. New section filed 4-20-99; operative 5-20-99 (Register 99, No. 17). For prior history, see Register 57, No. 13.
2. Amendment of section and Note filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).