California Revenue and Taxation Code

§ 41171.5

RTC § 41171.5 Effective Jan 1, 2023Div. 2 · Part 20 · Ch. 7 · Art. 5

Statute text

(a)Beginning on January 1, 2007, the director of the department, or their delegates, may compromise any final surcharge liability.

(b)For purposes of this section, “a final surcharge liability” means any final surcharge liability arising under Part 20 (commencing with Section 41001), or related interest, additions to the surcharge, penalties, or other amounts assessed under this part.

(c)(1) Offers in compromise shall be considered only for liabilities that were generated from a business that has been discontinued or transferred, where the surcharge payer making the offer no longer has a controlling interest or association with the transferred business or has a controlling interest or association with a similar type of business as the transferred or discontinued business.

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Legislative history

Amended (as amended by Stats. 2017, Ch. 272, Sec. 9) by Stats. 2022, Ch. 474, Sec. 64. (SB 1496) Effective January 1, 2023. Repealed as of January 1, 2028, by its own provisions. See later operative version, as amended by Sec. 65 of Stats. 2022, Ch. 474.