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Chapter 5.6. Emergency Telephone Users Surcharge Act›Article 4. Records

§ 2444. Reasonable Reliance on Written Advice.

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/I2792CA7066E911F0AF8CE52F7A681274?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

A person may be relieved from liability for the payment of the 911 and 988 surcharges, including any penalties and interest added to the surcharges, when that liability resulted from the failure to make a timely return or a payment and such failure is found by the Department to be due to reasonable reliance on written advice given by the Department under the conditions set forth in Regulation 4902.

Credits

Note: Authority cited: Section 41128, Revenue and Taxation Code. Reference: Section 41098, Revenue and Taxation Code.

History

  1. New section filed 7-16-2025; operative 10-1-2025 (Register 2025, No. 29).

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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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