Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Rules For Tax Appeals
Chapter 2. Sales and Use Tax, Timber Yield Tax, and Special Taxes and Fees
ARTICLE 4A. REQUESTS FOR INNOCENT SPOUSE RELIEF UNDER THE SALES AND USE TAX LAW
5240. Persons Who May File, Contents of, and Manner of Filing Requests for Innocent Spouse Relief.
(a) Who May Request Relief. A divorced or separated individual may file a request for innocent spouse relief with the Board regarding taxes and fees imposed under the Sales and Use Tax Law, Motor Vehicle Fuel Tax Law, Use Fuel Tax Law, Diesel Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Timber Yield Tax Law, Energy Resources Surcharge Law, Emergency Telephone Users Surcharge Law, Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, and Fee Collection Procedures Law.
(b) Request Requirements. A request for innocent spouse relief must be:
(1) In writing.
(2) Signed and dated by the individual requesting relief.
(3) Specifically request innocent spouse relief.
(4) Identify the tax or fee from which relief is sought.
(5) Contain all of the information requested on Form BOE-682-A, including a specific explanation as to why the individual requesting relief believes he or she should not be held responsible for the liability at issue.
(c) Use of Forms. A request for innocent spouse relief prepared and filed on a completed Form BOE-682-A satisfies the requirements of subdivision (b).
(d) Limitation Period. A request for innocent spouse relief must be filed with the Board within the applicable time periods provided in California Code of Regulations, title 18, section 1705.1 or section 4903.
(e) Filing Requests. A request for innocent spouse relief or related document may be filed electronically under this section if a copy of the document is transmitted to the Offer in Compromise Section in accordance with instructions provided on the Board's website at www.boe.ca.gov. Requests for innocent spouse relief may be mailed to the Offer in Compromise Section at the following address:
Offer in Compromise Section, MIC: 52
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0052
A request for innocent spouse relief and related documents may also be hand delivered to the Board's headquarters at 450 N Street in Sacramento, California, or submitted to a collector that is already assigned to the account at issue.
Note: Authority cited: Section 15606, Government Code; and Sections 7051, 8251, 9251, 30451, 32451, 38701, 40171, 41128, 43501, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code.
Reference: Sections 6456, 7202, 7203, 7261, 7262, 7270, 7657.5, 8880, 30285, 32258, 38454.5, 40105, 41099, 43159.1, 43159.2, 45158, 46159, 50112.6, and 55045.1 and 60210.5, Revenue and Taxation Code..
History: 1. New section adopted 9-12-2007; effective 2-6-2008.
2. Amendments adopted November 19, 2013, effective April 1, 2014. The amendments deleted "(Sales and Use Tax, Including State-Administered Local Sales, Transactions, and Use Taxes)" from the end of the title of the regulation; deleted "that has a sales or use tax liability and meets the requirements of California Code of Regulations, title 18, section 1705.1, subdivision (a)," from before "may," and added the text following "Board" in subdivision (a) to make the regulation applicable to requests for innocent spouse relief regarding all the taxes and fees imposed under the laws listed in subdivision (a); deleted "tax" from before "relief" in subdivision (b)(3); inserted "or fee" after "tax" in subdivision (b)(4); deleted "tax" from before "liability" in subdivision (b)(5); inserted "applicable" and ", or section 4903, subdivision (e)" in subdivision (d); deleted the first sentence in subdivision (e), which encouraged the use of electronic means for the filing of requests for relief; inserted ", or submitted to a collector that is already assigned to the account at issue" in the second to last sentence in subdivision (e), and deleted the last sentences in subdivision (e); added citations to Revenue and Taxation Code sections 8251, 9251, 30451, 32451, 38701, 40171, 41128, 43501, 45851, 46601, 50152, and 55301 to the regulationís authority note; and added citations to Revenue and Taxation Code sections 7657.5, 8880, 30285, 32258, 38454.5, 40105, 41099, 43159.1, 43159.2, 45158, 46159, 50112.6, and 55045.1 to the regulationís reference note.
3. Amendments adopted September 16, 2015, effective January 1, 2016. The amendments deleted the specific references to "subdivision (e)" from the ends of the cross-references to Regulations 1705.1 and 4903 in subdivision (d); added a reference to Revenue and Taxation Code section 60601 to the regulationís authority note; and added a reference to Revenue and Taxation Code section 60210.5 to the regulationís reference note.