(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 board, only if the board finds that all of the following conditions are satisfied:

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

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

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 (A) Before the board rescinded or modified the advice so given, by sending written notice to the person of the rescinded or modified advice.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a change in the board’s regulations, or a final decision of a court, that renders the board’s earlier written advice no longer valid.

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

1. (1) A copy of the person’s written request to the board and a copy of the board’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 that the board may require.