Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Oil Spill Response, Prevention, and Administration Fees Regulations

Title 18 of the California Code of Regulations

Article 4. Relief of Liability, Records, and Payment

Regulation 2250

Regulation 2250. Relief of Liability.

Reference: Section 46158, Revenue and Taxation Code.

A person may be relieved from the liability for the payment of the oil spill response fee and/or the oil spill prevention and administration fee including any penalties and interest added to those fees, when that liability resulted from the failure to make a timely return or a payment and such failure was found by the board to be due to reasonable reliance on written advice given by the board as described in California Code of Regulations, Title 18, Section 4902.

History: Adopted March 28, 2001, effective July 6, 2001.

Amended February 5, 2003, effective May 28, 2003. The underscored citation indicates an electronic hyperlink to the cite. Common administrative provisions for special taxes programs have been consolidated in Chapter 9.9 Special Taxes Administration. Requirements for relief from liability can be found at the referenced cite.