California Revenue and Taxation Code

§ 6456

RTC § 6456 Effective Jan 1, 2001Div. 2 · Part 1 · Ch. 5 · Art. 1

Statute text

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

(1)A tax 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 liability is attributable to one spouse; or any amount of the tax reported on a return was unpaid and the nonpayment of the reported tax 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, and

…

Legislative history

Amended by Stats. 2000, Ch. 1052, Sec. 1. Effective January 1, 2001.