§ 2445

Cal. Code Regs. tit. 18, § 2445

Innocent Spouse Relief.

Effective Oct 1, 2025Register 2025, No. 29Authority cited: Section 41128, Revenue and Taxation Code. Reference: Section 41099, Revenue and Taxation Code.State of California

A spouse or registered domestic partner claiming relief from liability for the 911 and 988 surcharges, interest, penalties, and other amounts shall be relieved from such liability where all the requirements set forth in Regulation 35055 are met.

Note: Authority cited: Section 41128, Revenue and Taxation Code. Reference: Section 41099, Revenue and Taxation Code.

History

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