§ 1138.42

Cal. Code Regs. tit. 2, § 1138.42

1138.42

Effective May 29, 1996Register 96, No. 18Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13510, Revenue and Taxation Code; United States v. Boyle (1985) 469 US 241).State of California

(a) The taxpayer has the burden of proving reasonable cause.
(b) The taxpayer shall set forth any claim of reasonable cause for a delinquent filing an affidavit or declaration under penalty of perjury.

Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13510, Revenue and Taxation Code; United States v. Boyle (1985) 469 US 241).

History

1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)