Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Cigarette and Tobacco Products Tax Regulations
Title 18 of the California Code of Regulations
Article 18. Miscellaneous
Regulation 4106. INNOCENT SPOUSE OR REGISTERED DOMESTIC PARTNER RELIEF FROM LIABILITY.
Authority cited: Section 30451, Revenue and Taxation Code. Reference: Sections 30285 and 30361-30384, Revenue and Taxation Code; Sections 297, 297.5, and 308, Family Code.
A spouse or registered domestic partner claiming relief from liability for the cigarette and tobacco products tax, interest, penalties, and other amounts shall be relieved from such liability where all the requirements set forth in California Code of Regulations, title 18, section 4903 are met.
History: Adopted March 23, 2010, effective June 17, 2010.