A person may be relieved from liability for the payment of the 911 and 988 surcharges, including any penalties and interest added to the surcharges, when that liability resulted from the failure to make a timely return or a payment and such failure is found by the Department to be due to reasonable reliance on written advice given by the Department under the conditions set forth in Regulation 4902.

Note: Authority cited: Section 41128, Revenue and Taxation Code. Reference: Section 41098, Revenue and Taxation Code.

History

1. New section filed 7-16-2025; operative 10-1-2025 (Register 2025, No. 29).