Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017
 

Property Tax Rules

Title 18, Public Revenues California Code of Regulations

DIVISION 1. STATE BOARD OF EQUALIZATION—PROPERTY TAX

Chapter 11. Timber Yield Tax (1020–1041)

Article 2. Administration (1031–1041)

Rule 1032

Rule 1032. INNOCENT SPOUSE OR REGISTERED DOMESTIC PARTNER RELIEF FROM LIABILITY.

Authority: Section 38701, Revenue and Taxation Code.

Reference: Sections 38454.5 and 38601-38607, Revenue and Taxation Code; Sections 297, 297.5, and 308, Family Code.

A spouse or registered domestic partner claiming relief from liability for the timber yield 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.