Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 2.1 - State Board of Equalization - Rules for Tax AppealsChapter 2 - Special Taxes and Fees
Article 4a - Requests for Innocent Spouse Relief
Section 5240 - Persons Who May File, Contents of, and Manner of Filing Requests for Innocent Spouse Relief

Cal. Code Regs. tit. 18 § 5240

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Current through Register 2024 Notice Reg. No. 49, December 6, 2024
Section 5240 - Persons Who May File, Contents of, and Manner of Filing Requests for Innocent Spouse Relief
(a) Who May Request Relief. A divorced or separated individual may file a request for innocent spouse relief with the Board regarding taxes imposed under the Alcoholic Beverage Tax Law.
(b) Request Requirements. A request for innocent spouse relief must be:
(1) In writing.
(2) Signed and dated by the individual requesting relief.
(3) Specifically request innocent spouse relief.
(4) Identify the tax from which relief is sought.
(5) Contain all of the information requested on Form BOE-682-A, including a specific explanation as to why the individual requesting relief believes he or she should not be held responsible for the liability at issue.
(c) Use of Forms. A request for innocent spouse relief prepared and filed on a completed Form BOE-682-A satisfies the requirements of subdivision (b).
(d) Limitation Period. A request for innocent spouse relief must be filed with the Board within the applicable time periods provided in California Code of Regulations, title 18, section 4903.
(e) Filing Requests. A request for innocent spouse relief or related document may be filed electronically under this section if a copy of the document is transmitted to the Board Proceedings Division in accordance with instructions provided on the Board's website at www.boe.ca.gov. Requests for innocent spouse relief may be mailed to the Board Proceedings Division at the following address:

BOARD PROCEEDINGS DIVISION, MIC:80

STATE BOARD OF EQUALIZATION

P.O. BOX 942879

SACRAMENTO, CA 94279-0080

appealsscheduling@boe.ca.gov

FAX: (916) 324-3984

A request for innocent spouse relief and related documents may also be hand delivered to the Board's headquarters or submitted to a collector that is already assigned to the account at issue.

Cal. Code Regs. Tit. 18, § 5240

1. New article 4A (sections 5240-5242) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of section heading, section and NOTE filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
3. Amendment of subsections (a) and (d) and NOTE filed 11-5-2015; operative 1-1-2016 (Register 2015, No. 45).
4. Amendment of article heading and subsections (a), (b)(4) and (d) and amendment of NOTE filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.
5. Amendment of article heading and subsections (a), (b)(4) and (d) and amendment of NOTE refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.
6. Amendment of article heading and subsections (a), (b)(4) and (d) and amendment of NOTE refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No. 51). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 3-18-2019 or emergency language will be repealed by operation of law on the following day.
7. Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2019, No. 12).
8. Amendment of article heading and subsections (a), (b)(4) and (d) and amendment of NOTE filed 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA pursuant to Government Code section 15570.40(b) (Register 2019, No. 12).
9. Change without regulatory effect amending subsection (b)(4) and (e) filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).
10. Change without regulatory effect amending subsection (e) filed 6-21-2021 pursuant to section 100, title 1, California Code of Regulations (Register 2021, No. 26).

Note: Authority cited: Section 15606, Government Code; and Section 32451, Revenue and Taxation Code. Reference: Section 32258, Revenue and Taxation Code.

1. New article 4A (sections 5240-5242) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of section heading, section and Note filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
3. Amendment of subsections (a) and (d) and Note filed 11-5-2015; operative 1/1/2016 (Register 2015, No. 45).
4. Amendment of article heading and subsections (a), (b)(4) and (d) and amendment of Note filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9/17/2018 or emergency language will be repealed by operation of law on the following day.
5. Amendment of article heading and subsections (a), (b)(4) and (d) and amendment of Note refiled 9-17-2018 as an emergency; operative 9/17/2018 (Register 2018, No. 38). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.
6. Amendment of article heading and subsections (a), (b)(4) and (d) and amendment of Note refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No. 51). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 3-18-2019 or emergency language will be repealed by operation of law on the following day.
7. Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2019, No. 12).
8. Amendment of article heading and subsections (a), (b)(4) and (d) and amendment of Note filed 3-19-2019; operative 3/19/2019. Submitted to OAL for filing and printing only. Exempt from the APA pursuant to Government Code section 15570.40(b) (Register 2019, No. 12).
9. Change without regulatory effect amending subsection (b)(4) and (e) filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).
10. Change without regulatory effect amending subsection (e) filed 6-21-2021 pursuant to section 100, title 1, California Code of Regulations (Register 2021, No. 26).