§ 1422. Relief from Liability.

Source: https://govt.westlaw.com/calregs/Document/ID3442CD34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

A person may be relieved from the liability for the payment of the diesel 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 60601, Revenue and Taxation Code. Reference: Section 60210, Revenue and Taxation Code.

History

1. New section filed 3-1-99; operative 3-31-99 (Register 99, No. 10).

2. Amendment of section and Note filed 6-11-2002; operative 7-11-2002 (Register 2002, No. 24).

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