Cal. Code Regs. tit. 18 § 1124

Current through Register 2024 Notice Reg. No. 45, November 8, 2024

Section 1124 - Relief from Liability

A person may be relieved from the liability for the payment of the motor vehicle fuel tax and aircraft jet fuel tax, including any penalties and interest added to those taxes, 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.

Cal. Code Regs. Tit. 18, § 1124

1. New section filed 6-11-2002; operative 7-11-2002 (Register 2002, No. 24).
2. Amendment filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).

Note: Authority cited: Section 8251, Revenue and Taxation Code. Reference: Section 7657.1, Revenue and Taxation Code.

1. New section filed 6-11-2002; operative 7-11-2002 (Register 2002, No. 24).
2. Amendment filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).