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Business Taxes Law Guide—Revision 2024
Diesel Fuel Tax Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 3. Diesel Fuel Tax
Article 2. Imposition of Tax
Regulation 1422.1
Regulation 1422.1. Innocent Spouse or Registered Domestic Partner Relief from Liability.
Authority cited: Section 60601, Revenue and Taxation Code. Reference: Section 60210.5, Revenue and Taxation Code; Sections 297, 297.5, and 308, Family Code.
A spouse or registered domestic partner claiming relief from liability for the diesel fuel 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.
History—Adopted March 23, 2010, effective June 17, 2010.
Amendments filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Amendments refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Amendments 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 amendments replaced the reference to Regulation "4903" with a reference to Regulation "35055" in the regulation's text and replaced the reference to "Sections 60210.5 and 60501-60512" with a reference to "Section 60210.5" in the regulation's reference note.