§ 3302. Relief from Liability.

Source: https://govt.westlaw.com/calregs/Document/IDE5398944C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

A person may be relieved from the liability for the payment of the integrated waste management fee, including any penalties and interest added to those fees, 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 45851, Revenue and Taxation Code. Reference: Section 45157, Revenue and Taxation Code.

History

1. New section filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).