Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Diesel Fuel Tax Regulations
Title 18 of the California Code of Regulations
Article 2. Imposition of Tax
Regulation 1422.1. INNOCENT SPOUSE OR REGISTERED DOMESTIC PARTNER RELIEF FROM LIABILITY.
Authority cited: Section 60601, Revenue and Taxation Code. Reference: Sections 60210.5 and 60501-60512, Revenue and Taxation Code; Sections 297, 297.5, and 308, Family Code.
A spouse or registered domestic partner claiming relief from liability for the diesel fuel 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.