Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Emergency Telephone Users Surcharge Regulations
Title 18 of the California Code of Regulations
Article 4. Records
Regulation 2433. INNOCENT SPOUSE OR REGISTERED DOMESTIC PARTNER RELIEF FROM LIABILITY.
Authority cited: Section 41128, Revenue and Taxation Code. Reference: Sections 41099 and 41100-41106, Revenue and Taxation Code; Sections 297, 297.5, and 308, Family Code.
A spouse or registered domestic partner claiming relief from liability for the emergency telephone users surcharge, 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.