Cal. Code Regs. tit. 18 § 2570

Current through Register 2024 Notice Reg. No. 50, December 13, 2024

Section 2570 - Relief from Liability

A person may be relieved from the liability for the payment of alcoholic beverage taxes, 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, § 2570

1. New article 9 (section 2570) and section filed 2-4-2003; operative 3-6-2003 (Register 2003, No. 6).
2. Amendment filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).

Note: Authority cited: Section 32451, Revenue and Taxation Code. Reference: Section 32257, Revenue and Taxation Code.

1. New article 9 (section 2570) and section filed 2-4-2003; operative 3-6-2003 (Register 2003, No. 6).
2. Amendmentfiled 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).