California Revenue and Taxation Code

§ 41098

RTC § 41098 Effective Sep 29, 2022Div. 2 · Part 20 · Ch. 4 · Art. 6

Statute text

(a)If the department 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 department, the person may be relieved of the surcharges 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 department, only if the department finds that all of the following conditions are satisfied:

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

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Legislative history

Amended by Stats. 2022, Ch. 747, Sec. 28. (AB 988) Effective September 29, 2022.