(b) For purposes of this section, a person’s failure to make a timely return or payment shall be considered to be due to reasonable reliance on written advice from the department, only if the department finds that all of the following conditions are satisfied:

1. (1) The person requested in writing that the department advise the person whether a particular activity or transaction is subject to the surcharge under this part. The specific facts and circumstances of the activity or transaction shall be fully described in the request.
2. (2) The department responded in writing to the person regarding the written request for advice, stating whether or not the described activity or transaction is subject to the surcharges, or stating the conditions under which the activity or transaction is subject to the surcharges.

3. (3) The liability for surcharges applied to a particular activity or transaction which occurred before either of the following:

   1. (A) Before the department rescinded or modified the advice so given, by sending written notice to the person of rescinded or modified advice.
   2. (B) Before a change in statutory or constitutional law, a change in the department’s regulations, or a final decision of a court, which renders the department’s earlier written advice no longer valid.

(c) Any person seeking relief under this section shall file with the department all of the following:

1. (1) A copy of the person’s written request to the department and a copy of the department’s written advice.
2. (2) A statement under penalty of perjury setting forth the facts on which the claim for relief is based.
3. (3) Any other information which the department may require.