California Revenue and Taxation Code

§ 43159.2

RTC § 43159.2 Effective Jan 1, 2008Div. 2 · Part 22 · Ch. 3 · Art. 1

Statute text

(a)Under regulations prescribed by the board, with respect to a fee imposed pursuant to Section 105310 of the Health and Safety Code, if:

(1)A fee liability due on a notice of determination or other billing document for collection of the fee under this part was unpaid and the nonpayment of the fee 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 nonpayment.

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Legislative history

Added by Stats. 2007, Ch. 342, Sec. 51. Effective January 1, 2008. Section applicable retroactively as prescribed in subd. (h) and clarified in Sec. 60 of Ch. 342.