California Revenue and Taxation Code

§ 55045.1

RTC § 55045.1 Effective Jan 1, 2008Div. 2 · Part 30 · Ch. 3 · Art. 1

Statute text

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

(1)A tax or fee liability under this part was understated by a failure to file a return required to be filed under this part, by the omission of an amount properly includable therein, or by erroneous deductions or credits claimed on a return, and the understatement of tax or fee liability is attributable to one spouse; or any amount of the tax or fee reported on a return was unpaid and the nonpayment of the reported tax or fee liability is attributable to one spouse, or any amount of the fee due on a notice of determination or similar billing document used for collection of the fee 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 understatement or nonpayment.

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Legislative history

Added by Stats. 2007, Ch. 342, Sec. 55. Effective January 1, 2008. Section applicable retroactively as prescribed in subd. (h) and clarified in Sec. 60 of Ch. 342.