Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 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

Cal. Code Regs. tit. 18 § 1705.1

Download
PDF
Current through Register 2024 Notice Reg. No. 44, November 1, 2024
Section 1705.1 - Innocent Spouse or Registered Domestic Partner Relief from Liability

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.

Cal. Code Regs. Tit. 18, § 1705.1

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 A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.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 A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.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.

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).