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 - Sales and Use Tax › Article 18 - Administration-Miscellaneous › Section 1705.1 - Innocent Spouse or Registered Domestic Partner Relief from Liability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A spouse or registered domestic partner claiming relief
					 from liability for sales and use 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
					 35055 are met.
1. New
					 section filed 11-5-97; operative 12-5-97 (Register 97, No. 45).
2.
					 Amendment filed 9-20-2001; operative 10-20-2001 (Register 2001, No.
					 38).
3. Change without regulatory effect amending section heading,
					 adding new subsection (j) and amending NOTE filed 1-3-2007 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2007, No. 1).
4. Amendment filed 11-5-2015;
					 operative 1-1-2016 (Register 2015, No. 45).
5. Amendment of first
					 paragraph, repealer of subsections (a)-(k) 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					 be repealed by operation of law on the following day.
6. Amendment
					 of first paragraph, repealer of subsections (a)-(k) and amendment of NOTE
					 refiled 9-17-2018 as an emergency; 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					 be repealed by operation of law on the following day.
7. Amendment
					 of first paragraph, repealer of subsections (a)-(k) 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.
8.
					 Reinstatement of section as it existed prior to 3-19-2018 emergency amendment
					 by operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
9. Amendment of first paragraph, repealer
					 of subsections (a)-(k) and amendment of NOTE filed 3-19-2019; operative
					 3-9-2019. Submitted to OAL for filing and printing only. Exempt from the APA
					 pursuant to Government Code section
					 15570.40(b)
					 (Register 2019, No. 12).
Note: Authority cited: Section
						7051,
						Revenue and Taxation Code. Reference: Section
						6456,
						Revenue and Taxation Code; and Sections
						297 and
						297.5, Family
						Code.