§ 2250. Relief of Liability.
18 CA ADC § 2250Barclays Official California Code of Regulations
Barclays California Code of Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration-- Business Taxes (State Board of Equalization-- Business Taxes, See Ch. 6 and 9.9)
Chapter 4.5. Oil Spill Prevention and Response Fees
Article 4. Relief of Liability, Records, and Payment by Electronic Funds Transfer
18 CCR § 2250
§ 2250. Relief of Liability.
A person may be relieved from the liability for the payment of the oil spill response fee and/or the oil spill prevention and administration fee including any penalties and interest added to those fees, when that liability resulted from the failure to make a timely return or a payment and such failure was found by the board to be due to reasonable reliance on written advice given by the board as described in California Code of Regulations, Title 18, Section 4902.
Credits
Note: Authority cited: Section 15606(a), Government Code; and Section 46601, Revenue and Taxation Code. Reference: Section 46158, Revenue and Taxation Code.
History
1. New article 4 (sections 2250-2255) and section filed 6-6-2001; operative 7-6-2001 (Register 2001, No. 23).
2. Amendment filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).
3. Amendment of article heading filed 6-7-2005; operative 7-7-2005 (Register 2005, No. 23).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 2250, 18 CA ADC § 2250
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