Source: https://govt.westlaw.com/calregs/Document/I912E1423D0EF45149F49A86A77C88BE5?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)
Timestamp: 2020-01-25 23:42:18
Document Index: 708555496

Matched Legal Cases: ['§ 5247', '§ 5247', '§ 5247', '§ 5247', '§ 5247', '§ 5247']

§ 5247. Authority to Grant Relief Due to Reasonable Reliance on Written Advice and Contents of ...
18 CA ADC § 5247BARCLAYS OFFICIAL CALIFORNIA CODE OF REGULATIONS
18 CCR § 5247
§ 5247. Authority to Grant Relief Due to Reasonable Reliance on Written Advice and Contents of Requests for Relief Due to Reasonable Reliance on Written Advice.
(a) A person may be relieved from liability for the payment of a tax imposed under the tax and fee laws identified in subdivision (c), including any penalties and interest added thereto, where the liabilities resulted from the person's failure to make a timely report, return or payment and such failure is found to be due to reasonable reliance on:
(1) Written advice given under the conditions set forth in California Code of Regulations, title 18, section 4902, subdivision (b);
(2) Written advice given in a prior audit of that person under the conditions set forth in California Code of Regulations, title 18, section 4902, subdivision (c);
(3) Written advice in the form of an annotation or legal ruling of counsel under the conditions set forth in California Code of Regulations, title 18, section 4902, subdivision (d); or
(4) Written advice requested by a trade or industry association, on the person's behalf, under the conditions set forth in California Code of Regulations, title 18, section 4902, subdivision (e).
(c) This section applies to taxes and fees imposed under the Alcoholic Beverage Tax Law.
Note: Authority cited: Section 15606, Government Code; and Sections 13170 and 32451, Revenue and Taxation Code. Reference: Section 32257, Revenue and Taxation Code.
2. Amendment of subsections (a)(1)-(3) and new subsection (a)(4) filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
3. Amendment of subsections (a)-(a)(4) and (c) and amendment of Note filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.
4. Amendment of subsections (a)-(a)(4) and (c) and amendment of Note refiled 9-17-2018 as an emergency, including further amendment of subsection (a)(3); operative 9-17-2018 (Register 2018, No. 38). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.
5. Amendment of subsections (a)-(a)(4) and (c) and amendment of Note refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No. 51). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 3-18-2019 or emergency language will be repealed by operation of law on the following day.
7. Amendment of subsections (a)-(a)(4) and (c) and amendment of Note filed 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA pursuant to Government Code section 15570.40(b) (Register 2019, No. 12).
18 CCR § 5247, 18 CA ADC § 5247