Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Fee Collection Procedures Regulations
Title 18 of the California Code of Regulations
Regulation 3502.1. INNOCENT SPOUSE OR REGISTERED DOMESTIC PARTNER RELIEF FROM LIABILITY.
Authority cited: Section 55301, Revenue and Taxation Code. Reference: Sections 55045.1 and 55221-55226, Revenue and Taxation Code; Sections 297, 297.5, and 308, Family Code.
A spouse or registered domestic partner claiming relief from liability for tax, fees, or surcharge under the fee collection procedures law, 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.