Cal. Code Regs. tit. 18 § 2432

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

Section 2432 - Relief from Liability

A person may be relieved from the liability for the payment of the Emergency Telephone Users Surcharge, including any penalties and interest added to the surcharge, 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, § 2432

1. New section filed 10-2-2000; operative 11-1-2000 (Register 2000, No. 40).
2. Amendment filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).

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

1. New section filed 10-2-2000; operative 11-1-2000 (Register 2000, No. 40).
2. Amendmentfiled 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).