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Chapter 1. Motor Vehicle Fuel Tax›Article 2. Imposition of Tax

§ 1124. Relief from Liability.

California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/ID19914E34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

A person may be relieved from the liability for the payment of the motor vehicle fuel tax and aircraft jet fuel tax, including any penalties and interest added to those 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.

Credits

Note: Authority cited: Section 8251, Revenue and Taxation Code. Reference: Section 7657.1, Revenue and Taxation Code.

History

  1. New section filed 6-11-2002; operative 7-11-2002 (Register 2002, No. 24).

  2. Amendment filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).

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▸Contents — California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes

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