§ 3502. Relief from Liability.

Source: https://govt.westlaw.com/calregs/Document/IDE680AF34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

A person may be relieved from the liability for the payment of the taxes or fees required to be collected pursuant to the Fee Collection Procedures Law, Part 30, (commencing with Section 55001) of Division 2 of the Revenue and Taxation Code, including any penalties and interest added to the taxes or 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 described in California Code of Regulations, Title 18, Section 4902.

Credits

Note: Authority cited: Section 55301, Revenue and Taxation Code. Reference: Section 55045, Revenue and Taxation Code.

History

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

2. Change without regulatory effect repealing second paragraph filed 3-30-2010 pursuant to section 100, title 1, California Code of Regulations (Register 2010, No. 14).