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455.0000 Records—Regulation 1698

Annotation 455.0770

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455.0770 Reliance on Board Advice. Section 6596 has application only to situations in which a person has reasonably relied on written advice from the Board sent in response to a written request as described in section 6596(b)(1) and, based on such reliance, has failed to obtain reimbursement for the expense of the sales or use tax. It does not apply to relief from penalties or interest except as those charges relate to tax being canceled or refunded under the conditions expressed in the section. (Relief from penalty and interest under other conditions may be obtained under section 6592.) Additionally, section 6596 applies only to the taxability of a fully described activity or transaction. It does not provide the Board equity powers over issues such as the measure of tax, tax rate, calculation errors, and audit procedures. 8/14/89.