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Business Taxes Law Guide – Revision 2021
 

Motor Vehicle Fuel Tax Regulations

Title 18 of the California Code of Regulations

Article 2. Imposition of Tax

Regulation 1124.1


Regulation 1124.1. Innocent Spouse or Registered Domestic Partner Relief from Liability.

Authority cited: Section 8251, Revenue and Taxation Code. Reference: Section 7657.5, Revenue and Taxation Code; Sections 297, 297.5 and 308, Family Code.

A spouse or registered domestic partner claiming relief from liability for the motor vehicle 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 7657.5 and 8101-8131" with a reference to "Section 7657.5" in the regulation's reference note.