45151. (a) The fee imposed pursuant to Section 48000 of the Public
Resources Code is due and payable to the board quarterly on or before
the 25th day of the calendar month following the quarterly period
for which the fee is due. Each feepayer shall prepare a return in the
form as prescribed by the board, which may include, but not be
limited to, electronic media, showing the total amount of solid waste
subject to the fee, the amount of fee for the period covered by the
return, and any other information that the board determines to be
necessary. Returns shall be authenticated in a form or pursuant to
methods as may be prescribed by the board.
(b) The feepayer shall deliver the return, together with a
remittance of the amount of fee due, to the office of the board on or
before the 25th day of the calendar month following the quarterly
period for which the fee is due.
45152. (a) The board for good cause may extend, for not to exceed
one month, the time for making any report or return or paying any
amount required to be paid under this part. The extension may be
granted at any time if a request therefor is filed with the board
within or prior to the period for which the extension may be granted.
(b) Any person to whom an extension is granted shall pay, in
addition to the fee, interest at the modified adjusted rate per
month, or fraction thereof, established pursuant to Section 6591.5
from the date on which the fee would have been due without the
extension until the date of payment.
45153. (a) Any person who fails to pay any fee to the state or any
amount of fee required to be paid to the state, except amounts of
determinations made by the board under Article 2 (commencing with
Section 45201), within the time required shall pay a penalty of 10
percent of the fee or amount of the fee in addition to the fee or
amount of the fee, plus interest at the modified adjusted rate per
month, or fraction thereof, established pursuant to Section 6591.5,
from the date on which the fee or the amount of the fee required to
be paid became due and payable to the state until the date of
payment.
(b) Any person who fails to file a return in accordance with the
due date set forth in Section 45151, shall pay a penalty of 10
percent of the amount of the surcharge with respect to the period for
which the return is required.
(c) The penalties imposed by this section shall be limited to a
maximum of 10 percent of the surcharge for which the return is
required for any one return.
45153.5. (a) If the board finds, taking into account all facts and
circumstances, that it is inequitable to compute interest at the
modified adjusted rate per month or fraction thereof, as defined in
subdivision (b) of Section 6591.5, interest shall be computed at the
modified adjusted daily rate from the date on which the fee was due
until the date of payment, if all of the following occur:
(1) The payment of the fee was made one business day after the
date the fee was due.
(2) The person was granted relief from all penalties that applied
to that fee payment.
(3) The person files a request for an oral hearing before the
board.
(b) For purposes of this section, "modified adjusted daily rate"
means the modified adjusted rate per annum as defined in subdivision
(a) of Section 6591.5 determined on a daily basis by dividing the
modified adjusted rate per annum by 365.
(c) For purposes of this section, "board" means the members of the
State Board of Equalization meeting as a public body.
(d) For purposes of this section, "business day" means any day
other than a Saturday, Sunday, or any day designated as a state
holiday.
(e) This section shall not apply to any payment made pursuant to a
deficiency determination, a determination where no return has been
filed or a jeopardy determination issued by the board.
(f) This section shall only apply to electronic payments of fees.
(g) This section shall be operative only until January 1, 2016.
45155. (a) If the board finds that a person's failure to make a
timely report or return or payment is due to reasonable cause and
circumstances beyond the person's control, and occurred
notwithstanding the exercise of ordinary care and the absence of
willful neglect, the person may be relieved of the penalty provided
by Sections 45153, 45160, and 45306.
(b) Except as provided in subdivision (c), any person seeking to
be relieved of the penalty shall file with the board a statement,
under penalty of perjury, setting forth the facts upon which he or
she bases his or her claim for relief.
(c) The board shall establish criteria that provide for efficient
resolution of requests for relief pursuant to this section.
45156. If the board finds that a person's failure to make a timely
return or payment was due to disaster, and occurred notwithstanding
the exercise of ordinary care and the absence of willful neglect, the
person may be relieved of interest provided for by Sections 45152,
45153, 45160, and 45201. Any person seeking to be relieved of
interest shall file with the board a statement under penalty of
perjury setting forth the facts upon which he or she bases his or her
claim for relief.
45156.5. (a) The board, in its discretion, may relieve all or any
part of the interest imposed on a person by this part where the
failure to pay fees is due in whole or in part to an unreasonable
error or delay by an employee of the board acting in his or her
official capacity.
(b) For purposes of this section, an error or delay shall be
deemed to have occurred only if no significant aspect of the error or
delay is attributable to an act of, or a failure to act by, the
feepayer.
(c) Any person seeking relief under this section shall file with
the board a statement under penalty of perjury setting forth the
facts on which the claim for relief is based and any other
information which the board may require.
(d) The board may grant relief only for interest imposed on fee
liabilities that arise during taxable periods commencing on or after
January 1, 2000.
45157. (a) If the board finds that a person's failure to make a
timely report or payment is due to the person's reasonable reliance
on written advice from the board, the person may be relieved of the
fees imposed or administered under this part and any penalty or
interest added thereto.
(b) For purposes of this section, a person's failure to make a
timely report 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) The person requested in writing that the board advise him or
her whether a particular activity or transaction is subject to the
fee under this part. The specific facts and circumstances of the
activity or transaction shall be fully described in the request.
(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 the fee, or stating the
conditions under which the activity or transaction is subject to the
fee.
(3) The liability for fees applied to a particular activity or
transaction which occurred before either of the following:
(A) Before the board rescinded or modified the advice so given, by
sending written notice to the person of the rescinded or modified
advice.
(B) Before a change in statutory or constitutional law, a change
in the board's regulations, or a final decision of a court, which
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) A copy of the person's written request to the board and a copy
of the board's written advice.
(2) A statement under penalty of perjury setting forth the facts
on which the claim for relief is based.
(3) Any other information which the board may require.
(d) Only the person making the written request shall be entitled
to rely on the board's written advice to that person.
45158. (a) Under regulations prescribed by the board, if:
(1) A fee liability under this part was understated by a failure
to file a return required to be filed under this part, by the
omission of an amount properly includable therein, or by erroneous
deductions or credits claimed on a return, and the understatement of
fee liability is attributable to one spouse; or any amount of the fee
reported on a return was unpaid and the nonpayment of the reported
fee liability is attributable to one spouse.
(2) The other spouse establishes that he or she did not know of,
and had no reason to know of, that understatement or nonpayment.
(3) Taking into account whether or not the other spouse
significantly benefited directly or indirectly from the
understatement or the nonpayment and taking into account all other
facts and circumstances, it is inequitable to hold the other spouse
liable for the deficiency in fee attributable to that understatement
or nonpayment, then the other spouse shall be relieved of liability
for the fee (including interest, penalties, and other amounts) to the
extent that the liability is attributable to that understatement or
nonpayment of the fee.
(b) For purposes of this section, the determination of the spouse
to whom items of understatement or nonpayment are attributable shall
be made without regard to community property laws.
(c) This section shall apply to all calendar quarters subject to
the provisions of this part, but shall not apply to any calendar
quarter that is more than five years from the final date on the
board-issued determination, five years from the return due date for
nonpayment on a return, or one year from the first contact with the
spouse making a claim under this section; or that has been closed by
res judicata, whichever is later.
(d) For purposes of paragraph (2) of subdivision (a), "reason to
know" means whether or not a reasonably prudent person would have had
reason to know of the understatement or nonpayment.
(e) For purposes of this section, with respect to a failure to
file a return or an omission of an item from the return,
"attributable to one spouse" may be determined by whether a spouse
rendered substantial service as an operator of a facility for
disposal of solid waste to which the understatement is attributable.
If neither spouse rendered substantial services as an operator, then
the attribution of applicable items of understatement shall be
treated as community property. An erroneous deduction or credit shall
be attributable to the spouse who caused that deduction or credit to
be entered on the return.
(f) Under procedures prescribed by the board, if, taking into
account all the facts and circumstances, it is inequitable to hold
the other spouse liable for any unpaid tax or any deficiency (or any
portion of either) attributable to any item for which relief is not
available under subdivision (a), the board may relieve the other
spouse of that liability.
(g) For purposes of this section, registered domestic partners, as
defined in Section 297 of the Family Code, have the same rights,
protections, and benefits as provided by this section, and are
subject to the same responsibilities, obligations, and duties as
imposed by this section, as are granted to and imposed upon spouses.
(h) The relief provided by this section shall apply retroactively
to liabilities arising prior to the effective date of this section.
45151. (a) The fee imposed pursuant to Section 48000 of the Public
Resources Code is due and payable to the board quarterly on or before
the 25th day of the calendar month following the quarterly period
for which the fee is due. Each feepayer shall prepare a return in the
form as prescribed by the board, which may include, but not be
limited to, electronic media, showing the total amount of solid waste
subject to the fee, the amount of fee for the period covered by the
return, and any other information that the board determines to be
necessary. Returns shall be authenticated in a form or pursuant to
methods as may be prescribed by the board.
(b) The feepayer shall deliver the return, together with a
remittance of the amount of fee due, to the office of the board on or
before the 25th day of the calendar month following the quarterly
period for which the fee is due.
45152. (a) The board for good cause may extend, for not to exceed
one month, the time for making any report or return or paying any
amount required to be paid under this part. The extension may be
granted at any time if a request therefor is filed with the board
within or prior to the period for which the extension may be granted.
(b) Any person to whom an extension is granted shall pay, in
addition to the fee, interest at the modified adjusted rate per
month, or fraction thereof, established pursuant to Section 6591.5
from the date on which the fee would have been due without the
extension until the date of payment.
45153. (a) Any person who fails to pay any fee to the state or any
amount of fee required to be paid to the state, except amounts of
determinations made by the board under Article 2 (commencing with
Section 45201), within the time required shall pay a penalty of 10
percent of the fee or amount of the fee in addition to the fee or
amount of the fee, plus interest at the modified adjusted rate per
month, or fraction thereof, established pursuant to Section 6591.5,
from the date on which the fee or the amount of the fee required to
be paid became due and payable to the state until the date of
payment.
(b) Any person who fails to file a return in accordance with the
due date set forth in Section 45151, shall pay a penalty of 10
percent of the amount of the surcharge with respect to the period for
which the return is required.
(c) The penalties imposed by this section shall be limited to a
maximum of 10 percent of the surcharge for which the return is
required for any one return.
45153.5. (a) If the board finds, taking into account all facts and
circumstances, that it is inequitable to compute interest at the
modified adjusted rate per month or fraction thereof, as defined in
subdivision (b) of Section 6591.5, interest shall be computed at the
modified adjusted daily rate from the date on which the fee was due
until the date of payment, if all of the following occur:
(1) The payment of the fee was made one business day after the
date the fee was due.
(2) The person was granted relief from all penalties that applied
to that fee payment.
(3) The person files a request for an oral hearing before the
board.
(b) For purposes of this section, "modified adjusted daily rate"
means the modified adjusted rate per annum as defined in subdivision
(a) of Section 6591.5 determined on a daily basis by dividing the
modified adjusted rate per annum by 365.
(c) For purposes of this section, "board" means the members of the
State Board of Equalization meeting as a public body.
(d) For purposes of this section, "business day" means any day
other than a Saturday, Sunday, or any day designated as a state
holiday.
(e) This section shall not apply to any payment made pursuant to a
deficiency determination, a determination where no return has been
filed or a jeopardy determination issued by the board.
(f) This section shall only apply to electronic payments of fees.
(g) This section shall be operative only until January 1, 2016.
45155. (a) If the board finds that a person's failure to make a
timely report or return or payment is due to reasonable cause and
circumstances beyond the person's control, and occurred
notwithstanding the exercise of ordinary care and the absence of
willful neglect, the person may be relieved of the penalty provided
by Sections 45153, 45160, and 45306.
(b) Except as provided in subdivision (c), any person seeking to
be relieved of the penalty shall file with the board a statement,
under penalty of perjury, setting forth the facts upon which he or
she bases his or her claim for relief.
(c) The board shall establish criteria that provide for efficient
resolution of requests for relief pursuant to this section.
45156. If the board finds that a person's failure to make a timely
return or payment was due to disaster, and occurred notwithstanding
the exercise of ordinary care and the absence of willful neglect, the
person may be relieved of interest provided for by Sections 45152,
45153, 45160, and 45201. Any person seeking to be relieved of
interest shall file with the board a statement under penalty of
perjury setting forth the facts upon which he or she bases his or her
claim for relief.
45156.5. (a) The board, in its discretion, may relieve all or any
part of the interest imposed on a person by this part where the
failure to pay fees is due in whole or in part to an unreasonable
error or delay by an employee of the board acting in his or her
official capacity.
(b) For purposes of this section, an error or delay shall be
deemed to have occurred only if no significant aspect of the error or
delay is attributable to an act of, or a failure to act by, the
feepayer.
(c) Any person seeking relief under this section shall file with
the board a statement under penalty of perjury setting forth the
facts on which the claim for relief is based and any other
information which the board may require.
(d) The board may grant relief only for interest imposed on fee
liabilities that arise during taxable periods commencing on or after
January 1, 2000.
45157. (a) If the board finds that a person's failure to make a
timely report or payment is due to the person's reasonable reliance
on written advice from the board, the person may be relieved of the
fees imposed or administered under this part and any penalty or
interest added thereto.
(b) For purposes of this section, a person's failure to make a
timely report 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) The person requested in writing that the board advise him or
her whether a particular activity or transaction is subject to the
fee under this part. The specific facts and circumstances of the
activity or transaction shall be fully described in the request.
(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 the fee, or stating the
conditions under which the activity or transaction is subject to the
fee.
(3) The liability for fees applied to a particular activity or
transaction which occurred before either of the following:
(A) Before the board rescinded or modified the advice so given, by
sending written notice to the person of the rescinded or modified
advice.
(B) Before a change in statutory or constitutional law, a change
in the board's regulations, or a final decision of a court, which
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) A copy of the person's written request to the board and a copy
of the board's written advice.
(2) A statement under penalty of perjury setting forth the facts
on which the claim for relief is based.
(3) Any other information which the board may require.
(d) Only the person making the written request shall be entitled
to rely on the board's written advice to that person.
45158. (a) Under regulations prescribed by the board, if:
(1) A fee liability under this part was understated by a failure
to file a return required to be filed under this part, by the
omission of an amount properly includable therein, or by erroneous
deductions or credits claimed on a return, and the understatement of
fee liability is attributable to one spouse; or any amount of the fee
reported on a return was unpaid and the nonpayment of the reported
fee liability is attributable to one spouse.
(2) The other spouse establishes that he or she did not know of,
and had no reason to know of, that understatement or nonpayment.
(3) Taking into account whether or not the other spouse
significantly benefited directly or indirectly from the
understatement or the nonpayment and taking into account all other
facts and circumstances, it is inequitable to hold the other spouse
liable for the deficiency in fee attributable to that understatement
or nonpayment, then the other spouse shall be relieved of liability
for the fee (including interest, penalties, and other amounts) to the
extent that the liability is attributable to that understatement or
nonpayment of the fee.
(b) For purposes of this section, the determination of the spouse
to whom items of understatement or nonpayment are attributable shall
be made without regard to community property laws.
(c) This section shall apply to all calendar quarters subject to
the provisions of this part, but shall not apply to any calendar
quarter that is more than five years from the final date on the
board-issued determination, five years from the return due date for
nonpayment on a return, or one year from the first contact with the
spouse making a claim under this section; or that has been closed by
res judicata, whichever is later.
(d) For purposes of paragraph (2) of subdivision (a), "reason to
know" means whether or not a reasonably prudent person would have had
reason to know of the understatement or nonpayment.
(e) For purposes of this section, with respect to a failure to
file a return or an omission of an item from the return,
"attributable to one spouse" may be determined by whether a spouse
rendered substantial service as an operator of a facility for
disposal of solid waste to which the understatement is attributable.
If neither spouse rendered substantial services as an operator, then
the attribution of applicable items of understatement shall be
treated as community property. An erroneous deduction or credit shall
be attributable to the spouse who caused that deduction or credit to
be entered on the return.
(f) Under procedures prescribed by the board, if, taking into
account all the facts and circumstances, it is inequitable to hold
the other spouse liable for any unpaid tax or any deficiency (or any
portion of either) attributable to any item for which relief is not
available under subdivision (a), the board may relieve the other
spouse of that liability.
(g) For purposes of this section, registered domestic partners, as
defined in Section 297 of the Family Code, have the same rights,
protections, and benefits as provided by this section, and are
subject to the same responsibilities, obligations, and duties as
imposed by this section, as are granted to and imposed upon spouses.
(h) The relief provided by this section shall apply retroactively
to liabilities arising prior to the effective date of this section.
45151. (a) The fee imposed pursuant to Section 48000 of the Public
Resources Code is due and payable to the board quarterly on or before
the 25th day of the calendar month following the quarterly period
for which the fee is due. Each feepayer shall prepare a return in the
form as prescribed by the board, which may include, but not be
limited to, electronic media, showing the total amount of solid waste
subject to the fee, the amount of fee for the period covered by the
return, and any other information that the board determines to be
necessary. Returns shall be authenticated in a form or pursuant to
methods as may be prescribed by the board.
(b) The feepayer shall deliver the return, together with a
remittance of the amount of fee due, to the office of the board on or
before the 25th day of the calendar month following the quarterly
period for which the fee is due.
45152. (a) The board for good cause may extend, for not to exceed
one month, the time for making any report or return or paying any
amount required to be paid under this part. The extension may be
granted at any time if a request therefor is filed with the board
within or prior to the period for which the extension may be granted.
(b) Any person to whom an extension is granted shall pay, in
addition to the fee, interest at the modified adjusted rate per
month, or fraction thereof, established pursuant to Section 6591.5
from the date on which the fee would have been due without the
extension until the date of payment.
45153. (a) Any person who fails to pay any fee to the state or any
amount of fee required to be paid to the state, except amounts of
determinations made by the board under Article 2 (commencing with
Section 45201), within the time required shall pay a penalty of 10
percent of the fee or amount of the fee in addition to the fee or
amount of the fee, plus interest at the modified adjusted rate per
month, or fraction thereof, established pursuant to Section 6591.5,
from the date on which the fee or the amount of the fee required to
be paid became due and payable to the state until the date of
payment.
(b) Any person who fails to file a return in accordance with the
due date set forth in Section 45151, shall pay a penalty of 10
percent of the amount of the surcharge with respect to the period for
which the return is required.
(c) The penalties imposed by this section shall be limited to a
maximum of 10 percent of the surcharge for which the return is
required for any one return.
45153.5. (a) If the board finds, taking into account all facts and
circumstances, that it is inequitable to compute interest at the
modified adjusted rate per month or fraction thereof, as defined in
subdivision (b) of Section 6591.5, interest shall be computed at the
modified adjusted daily rate from the date on which the fee was due
until the date of payment, if all of the following occur:
(1) The payment of the fee was made one business day after the
date the fee was due.
(2) The person was granted relief from all penalties that applied
to that fee payment.
(3) The person files a request for an oral hearing before the
board.
(b) For purposes of this section, "modified adjusted daily rate"
means the modified adjusted rate per annum as defined in subdivision
(a) of Section 6591.5 determined on a daily basis by dividing the
modified adjusted rate per annum by 365.
(c) For purposes of this section, "board" means the members of the
State Board of Equalization meeting as a public body.
(d) For purposes of this section, "business day" means any day
other than a Saturday, Sunday, or any day designated as a state
holiday.
(e) This section shall not apply to any payment made pursuant to a
deficiency determination, a determination where no return has been
filed or a jeopardy determination issued by the board.
(f) This section shall only apply to electronic payments of fees.
(g) This section shall be operative only until January 1, 2016.
45155. (a) If the board finds that a person's failure to make a
timely report or return or payment is due to reasonable cause and
circumstances beyond the person's control, and occurred
notwithstanding the exercise of ordinary care and the absence of
willful neglect, the person may be relieved of the penalty provided
by Sections 45153, 45160, and 45306.
(b) Except as provided in subdivision (c), any person seeking to
be relieved of the penalty shall file with the board a statement,
under penalty of perjury, setting forth the facts upon which he or
she bases his or her claim for relief.
(c) The board shall establish criteria that provide for efficient
resolution of requests for relief pursuant to this section.
45156. If the board finds that a person's failure to make a timely
return or payment was due to disaster, and occurred notwithstanding
the exercise of ordinary care and the absence of willful neglect, the
person may be relieved of interest provided for by Sections 45152,
45153, 45160, and 45201. Any person seeking to be relieved of
interest shall file with the board a statement under penalty of
perjury setting forth the facts upon which he or she bases his or her
claim for relief.
45156.5. (a) The board, in its discretion, may relieve all or any
part of the interest imposed on a person by this part where the
failure to pay fees is due in whole or in part to an unreasonable
error or delay by an employee of the board acting in his or her
official capacity.
(b) For purposes of this section, an error or delay shall be
deemed to have occurred only if no significant aspect of the error or
delay is attributable to an act of, or a failure to act by, the
feepayer.
(c) Any person seeking relief under this section shall file with
the board a statement under penalty of perjury setting forth the
facts on which the claim for relief is based and any other
information which the board may require.
(d) The board may grant relief only for interest imposed on fee
liabilities that arise during taxable periods commencing on or after
January 1, 2000.
45157. (a) If the board finds that a person's failure to make a
timely report or payment is due to the person's reasonable reliance
on written advice from the board, the person may be relieved of the
fees imposed or administered under this part and any penalty or
interest added thereto.
(b) For purposes of this section, a person's failure to make a
timely report 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) The person requested in writing that the board advise him or
her whether a particular activity or transaction is subject to the
fee under this part. The specific facts and circumstances of the
activity or transaction shall be fully described in the request.
(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 the fee, or stating the
conditions under which the activity or transaction is subject to the
fee.
(3) The liability for fees applied to a particular activity or
transaction which occurred before either of the following:
(A) Before the board rescinded or modified the advice so given, by
sending written notice to the person of the rescinded or modified
advice.
(B) Before a change in statutory or constitutional law, a change
in the board's regulations, or a final decision of a court, which
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) A copy of the person's written request to the board and a copy
of the board's written advice.
(2) A statement under penalty of perjury setting forth the facts
on which the claim for relief is based.
(3) Any other information which the board may require.
(d) Only the person making the written request shall be entitled
to rely on the board's written advice to that person.
45158. (a) Under regulations prescribed by the board, if:
(1) A fee liability under this part was understated by a failure
to file a return required to be filed under this part, by the
omission of an amount properly includable therein, or by erroneous
deductions or credits claimed on a return, and the understatement of
fee liability is attributable to one spouse; or any amount of the fee
reported on a return was unpaid and the nonpayment of the reported
fee liability is attributable to one spouse.
(2) The other spouse establishes that he or she did not know of,
and had no reason to know of, that understatement or nonpayment.
(3) Taking into account whether or not the other spouse
significantly benefited directly or indirectly from the
understatement or the nonpayment and taking into account all other
facts and circumstances, it is inequitable to hold the other spouse
liable for the deficiency in fee attributable to that understatement
or nonpayment, then the other spouse shall be relieved of liability
for the fee (including interest, penalties, and other amounts) to the
extent that the liability is attributable to that understatement or
nonpayment of the fee.
(b) For purposes of this section, the determination of the spouse
to whom items of understatement or nonpayment are attributable shall
be made without regard to community property laws.
(c) This section shall apply to all calendar quarters subject to
the provisions of this part, but shall not apply to any calendar
quarter that is more than five years from the final date on the
board-issued determination, five years from the return due date for
nonpayment on a return, or one year from the first contact with the
spouse making a claim under this section; or that has been closed by
res judicata, whichever is later.
(d) For purposes of paragraph (2) of subdivision (a), "reason to
know" means whether or not a reasonably prudent person would have had
reason to know of the understatement or nonpayment.
(e) For purposes of this section, with respect to a failure to
file a return or an omission of an item from the return,
"attributable to one spouse" may be determined by whether a spouse
rendered substantial service as an operator of a facility for
disposal of solid waste to which the understatement is attributable.
If neither spouse rendered substantial services as an operator, then
the attribution of applicable items of understatement shall be
treated as community property. An erroneous deduction or credit shall
be attributable to the spouse who caused that deduction or credit to
be entered on the return.
(f) Under procedures prescribed by the board, if, taking into
account all the facts and circumstances, it is inequitable to hold
the other spouse liable for any unpaid tax or any deficiency (or any
portion of either) attributable to any item for which relief is not
available under subdivision (a), the board may relieve the other
spouse of that liability.
(g) For purposes of this section, registered domestic partners, as
defined in Section 297 of the Family Code, have the same rights,
protections, and benefits as provided by this section, and are
subject to the same responsibilities, obligations, and duties as
imposed by this section, as are granted to and imposed upon spouses.
(h) The relief provided by this section shall apply retroactively
to liabilities arising prior to the effective date of this section.
