Cal. Code Regs. tit. 18 § 1422

Current through Register 2024 Notice Reg. No. 49, December 6, 2024

Section 1422 - Relief from Liability

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.

Cal. Code Regs. Tit. 18, § 1422

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).

Note: Authority cited: Section 60601, Revenue and Taxation Code. Reference: Section 60210, Revenue and Taxation Code.

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