§ 3502.1. Innocent Spouse or Registered Domestic Partner Relief from Liability.

Latest version.

A spouse or registered domestic partner claiming relief from liability for tax, fees, or surcharge under the fee collection procedures law, 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 55301, Revenue and Taxation Code. Reference: Sections 55045.1 and 55221-55226, Revenue and Taxation Code; and Sections 297, 297.5 and 308, Family Code.

                    
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