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

§ 2445. Innocent Spouse Relief.

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/I286C619066E911F0B3A993E5C408A609?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

A spouse or registered domestic partner claiming relief from liability for the 911 and 988 surcharges, interest, penalties, and other amounts shall be relieved from such liability where all the requirements set forth in Regulation 35055 are met.

Credits

Note: Authority cited: Section 41128, Revenue and Taxation Code. Reference: Section 41099, 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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