California Code of Regulations
Title 18 - Public Revenues
Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization - Business Taxes, See Ch. 6 and 9.9)
Chapter 8 - Hazardous Substances Tax
Section 3022 - Innocent Spouse or Registered Domestic Partner Relief from Liability
A spouse or registered domestic partner claiming relief from liability for the hazardous substances tax, interest, penalties, and other amounts shall be relieved from such liability where all the requirements set forth in California Code of Regulations, title 18, section 35055 are met.
1. New section
filed 5-18-2010; operative 6-17-2010 (Register 2010, No. 21).
2.
Amendment of section and NOTE filed 3-19-2018 as an emergency; operative
3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section
15570.40,
this action is a deemed emergency and exempt from OAL review. A Certificate of
Compliance must be transmitted to OAL by 9-17-2018 or emergency language will
be repealed by operation of law on the following day.
3. Amendment
of section and NOTE refiled 9-17-2018 as an emergency; operative 9-17-2018
(Register 2018, No. 38). Pursuant to Government Code section
15570.40,
this action is a deemed emergency and exempt from OAL review. A Certificate of
Compliance must be transmitted to OAL by 12-17-2018 or emergency language will
be repealed by operation of law on the following day.
4. Amendment
of section and NOTE refiled 12-17-2018 as an emergency; operative 12-17-2018
(Register 2018, No. 51). Pursuant to Government Code section
15570.40,
this action is a deemed emergency and exempt from OAL review. A Certificate of
Compliance must be transmitted to OAL by 3-18-2019 or emergency language will
be repealed by operation of law on the following day.
5.
Reinstatement of section as it existed prior to 3-19-2018 emergency amendment
by operation of Government Code section
11346.1(f)
(Register 2019, No. 12).
6. Amendment of section and NOTE filed
3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only.
Exempt from the APA pursuant to Government Code section
15570.40(b)
(Register 2019, No. 12).
Note: Authority cited: Section 43501, Revenue and Taxation Code. Reference: Sections 43159.1 and 43159.2, Revenue and Taxation Code; and Sections 297, 297.5 and 308, Family Code.
