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Business Taxes Law Guide – Revision 2024
 

California Department of Tax and Fee Administration

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

Rule 35046

35046. Successor's Request for Relief of Penalty.

Reference: Section 6814, Revenue and Taxation Code.

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.

History—New article 4A (regulation 35046) and regulation filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Article and regulation refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Article and regulation refiled December 17, 2018, as an emergency; effective and operative December 17, 2018. Certificate of Compliance transmitted to OAL on February 20, 2019 and filed March 19, 2019. (The regulation incorporates provisions from regulation 5243 in division 2.1.)

Note.—Authority cited: Sections 15570.40 and 15606, Government Code; Section 7051, Revenue and Taxation Code.