Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Oil Spill Response, Prevention, and Administration Fees 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 4.5. Oil Spill Prevention and Response Fees
Article 4. Relief of Liability, Records, and Payment
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.