Cal. Code Regs. tit. 2 § 1138.42

Current through Register 2025 Notice Reg. No. 2, January 10, 2025

Section 1138.42

(a) The taxpayer has the burden of proving reasonable cause.

(b) The taxpayer shall set forth any claim of reasonable cause for a delinquent filing an affidavit or declaration under penalty of perjury.

Cal. Code Regs. Tit. 2, § 1138.42

1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)

Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13510, Revenue and Taxation Code; United States v. Boyle (1985) 469 US 241).

1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)