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 4c - Other Requests for Relief of Penalties and Interest
Section 5247 - Authority to Grant Relief Due to Reasonable Reliance on Written Advice and Contents of Requests for Relief Due to Reasonable Reliance on Written Advice

Cal. Code Regs. tit. 18 § 5247

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Current through Register 2024 Notice Reg. No. 50, December 13, 2024
Section 5247 - Authority to Grant Relief Due to Reasonable Reliance on Written Advice and Contents of Requests for Relief Due to Reasonable Reliance on Written Advice
(a) A person may be relieved from liability for the payment of a tax imposed under the tax laws identified in subdivision (c), including any penalties and interest added thereto, where the liabilities resulted from the person's failure to make a timely report, return or payment and such failure is found to be due to reasonable reliance on:
(1) Written advice given under the conditions set forth in California Code of Regulations, title 18, section 4902, subdivision (b);
(2) Written advice given in a prior audit of that person under the conditions set forth in California Code of Regulations, title 18, section 4902, subdivision (c);
(3) Written advice in the form of an annotation or legal ruling of counsel under the conditions set forth in California Code of Regulations, title 18, section 4902, subdivision (d); or
(4) Written advice requested by a trade or industry association, on the person's behalf, under the conditions set forth in California Code of Regulations, title 18, section 4902, subdivision (e).
(b) Written advice may only be relied upon by the person to whom it was originally issued or a legal or statutory successor to that person.
(c) This section applies to taxes and fees imposed under the Alcoholic Beverage Tax Law.
(d) A request for relief due to reasonable reliance upon written advice must:
(1) Be in writing;
(2) Include the specific facts upon which the request for relief is based;
(3) Be signed by the person requesting relief under penalty of perjury; and
(4) Include an attached copy of the person's written request for written advice and a copy of the written advice relied upon.

Cal. Code Regs. Tit. 18, § 5247

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of subsections (a)(1)-(3) and new subsection (a)(4) filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
3. Amendment of subsections (a)-(a)(4) and (c) 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.
4. Amendment of subsections (a)-(a)(4) and (c) and amendment of NOTE refiled 9-17-2018 as an emergency, including further amendment of subsection (a)(3); 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.
5. Amendment of subsections (a)-(a)(4) and (c) 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.
6. 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).
7. Amendment of subsections (a)-(a)(4) and (c) 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).
8. Change without regulatory effect amending subsection (a) filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).

Note: Authority cited: Section 15606, Government Code; and Sections 13170 and 32451, Revenue and Taxation Code. Reference: Section 32257, Revenue and Taxation Code.

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of subsections (a)(1)-(3) and new subsection (a)(4) filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
3. Amendment of subsections (a)-(a)(4) and (c) 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.
4. Amendment of subsections (a)-(a)(4) and (c) and amendment of Note refiled 9-17-2018 as an emergency, including further amendment of subsection (a)(3); 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.
5. Amendment of subsections (a)-(a)(4) and (c) 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.
6. 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).
7. Amendment of subsections (a)-(a)(4) and (c) 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).
8. Change without regulatory effect amending subsection (a) filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).