Cal. Code Regs. tit. 18 § 2250

Current through Register 2025 Notice Reg. No. 2, January 10, 2025

Section 2250 - Relief of Liability

A person may be relieved from the liability for the payment of the oil spill response fee and/or the oil spill prevention and administration fee including any penalties and interest added to those fees, 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, § 2250

1. New article 4 (sections 2250-2255) and section filed 6-6-2001; operative 7-6-2001 (Register 2001, No. 23).
2. Amendment filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).
3. Amendment of article heading filed 6-7-2005; operative 7-7-2005 (Register 2005, No. 23).

Note: Authority cited: Section 15606(a), Government Code; and Section 46601, Revenue and Taxation Code. Reference: Section 46158, Revenue and Taxation Code.

1. New article 4 (sections 2250-2255) and section filed 6-6-2001; operative 7-6-2001 (Register 2001, No. 23).
2. Amendmentfiled 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).
3. Amendment of article heading filed 6-7-2005; operative 7-7-2005 (Register 2005, No. 23).