California Revenue and Taxation Code

§ 11408.5

RTC § 11408.5 Effective Jan 1, 2008Div. 2 · Part 6 · Ch. 3

Statute text

(a)Under regulations prescribed by the board, if:

(1)A tax liability under this part was understated by a failure to pay a tax levied and required to be paid under this part, by the omission of an amount properly includable therein, or by erroneous deductions or credits claimed, and the understatement of tax liability is attributable to one spouse; or any amount of the tax was unpaid and the nonpayment of the tax liability is attributable to one spouse.

(2)The other spouse establishes that he or she did not know of, and had no reason to know of, that understatement or nonpayment.

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Legislative history

Added by Stats. 2007, Ch. 342, Sec. 37. Effective January 1, 2008. Section applicable retroactively as prescribed in subd. (h) and clarified in Sec. 60 of Ch. 342.