California Code of Regulations
Title 18 - Public Revenues
Division 5 - California Department of Tax and Fee Administration
Chapter 1 - Appeals
Article 4a - Successor's Request for Relief of Penalty Under the Sales and Use Tax Law
Section 35046 - Successor's Request for Relief of Penalty
A successor requesting relief from penalties as provided in regulation 1702, subdivision (d)(2), may include its request for relief in its petition for reconsideration or amend its previously filed petition to include such request. If the successor has not filed a petition for reconsideration and does not intend to do so, the successor may file a request for relief from penalties without filing a petition for reconsideration. Whether filed as part of a petition for reconsideration or filed by itself, a successor's request for relief from penalties must include a written statement signed under penalty of perjury stating the facts upon which the claim for relief is based. Such request for relief must be filed in accordance with the procedures in article 2A of this chapter for filing a petition for redetermination under the Sales and Use Tax Law.
1. New
article 4A (section 35046) and section 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be repealed by operation of law on the following day.
2. New article
4A (section 35046) and section 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be repealed by operation of law on the following day.
3. New article
4A (section 35046) and section 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be repealed by operation of law on the following day.
4. Repealed by
operation of Government Code section
11346.1(g)
(Register 2019, No. 12).
5. New article 4A (section 35046) and
section filed 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and
printing only. Exempt from the APA pursuant5to Government Code section
15570.40(b)
(Register 2019, No. 12).
Note: Authority cited: Sections 15570.40 and 15606, Government Code; and Section 7051, Revenue and Taxation Code. Reference: Section 6814, Revenue and Taxation Code.
