California Revenue and Taxation Code

§ 38454

RTC § 38454Div. 2 · Part 18.5 · Ch. 5 · Art. 6

Statute text

(a)If the board finds that a person’s failure to make a timely return or payment is due to the person’s reasonable reliance on written advice from the board, the person may be relieved of the taxes imposed by this part and any penalty or interest added thereto.

(b)For purposes of this section, a person’s failure to make a timely return or payment shall be considered to be due to reasonable reliance on written advice from the board, only if the board finds that all of the following conditions are satisfied:

(1)The person requested in writing that the board advise him or her whether a particular activity or transaction is subject to tax under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request.

…

Legislative history

Added by Stats. 1990, Ch. 987, Sec. 6.5.