Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Oil Spill Response, Prevention, and Administration Fees Regulations
Title 18 of the California Code of Regulations
Article 4. Relief of Liability, Records, and Payment
Regulation 2251. INNOCENT SPOUSE OR REGISTERED DOMESTIC PARTNER RELIEF FROM LIABILITY.
Authority cited: Section 46601, Revenue and Taxation Code. Reference: Sections 46159 and 46501-46507, Revenue and Taxation Code; Sections 297, 297.5, and 308, Family Code.
A spouse or registered domestic partner claiming relief from liability for the oil spill response, prevention, and administration fees, 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.