Cal. Code Regs. tit. 18 § 3021

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

Section 3021 - Relief from Liability

A person may be relieved from the liability for the payment of the taxes or fees required to be collected pursuant to the Hazardous Substances Tax Law, Part 22 (commencing with Section 43001) 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 as described in California Code of Regulations, Title 18, Section 4902.

The fees and taxes collected pursuant to the Hazardous Substances Tax Law include the Hazardous Substance Taxes (Disposal Fee, Environmental Fee, Facility Fee, Generator Fee and Activity Fee), Childhood Lead Poisoning Prevention Fee and Occupational Lead Poisoning Prevention Fee.

Cal. Code Regs. Tit. 18, § 3021

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

Note: Authority cited: Section 43501, Revenue and Taxation Code. Reference: Section 43159, Revenue and Taxation Code.

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