§ 1004. Innocent Spouse or Registered Domestic Partner Relief from Liability.

Latest version.

A spouse or registered domestic partner claiming relief from liability for the private railroad car 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

1. New section filed 5-18-2010; operative 6-17-2010 (Register 2010, No. 21).

Note

Note: Authority cited: Section 11651, Revenue and Taxation Code. Reference: Sections 11408.5 and 11551-11555, Revenue and Taxation Code; and Sections 297, 297.5 and 308, Family Code.

                    
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