46151. (a) The fees collected and administered under Sections 46051
and 46052 are due and payable to the board monthly on or before the
25th day of the calendar month following the monthly period for which
the fee is due. Each feepayer, on or before the 25th day of the
month following each monthly period, shall make out a return in the
form as prescribed by the board, which may include, but not be
limited to, electronic media for the preceding monthly period, in the
form as prescribed by the board, showing the information required to
be reported by Sections 8670.40 and 8670.48 of the Government Code
and any other information that the board determines to be necessary
to carry out this part. 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, if any, to the office of the
board on or before the 25th day of the month following the monthly
period for which the fee is due.
(c) In addition to the returns due pursuant to subdivision (a),
each feepayer shall provide an annual information return, in the form
as prescribed by the board, which may include, but not be limited
to, electronic media showing the information required to be reported
by Section 8670.48 of the Government Code and any other information
that the board determines to be necessary to carry out this part. The
feepayer shall deliver the return containing the required
information for the preceding calendar year to the office of the
board on or before February 1st of each year. Returns shall be
authenticated in a form or pursuant to methods as may be prescribed
by the board.
46152. The board, if it determines it necessary in order to
facilitate the administration of this part, may require returns and
payments specified under Section 46151 to be made for periods other
than monthly.
46153. (a) The board, for good cause, may extend, for a period not
to exceed one month, the time for making any return or paying any
amount required to be paid under this part. The extension may be
granted at any time if a request for the extension 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.
46154. (a) Any person who fails to pay any fee to the state or any
amount of fee required to be collected and paid to the state, except
amounts of determinations made by the board under Article 2
(commencing with Section 46201) or Article 3 (commencing with Section
46251), within the time required shall pay a penalty of 10 percent
of the fee or amount of fee, in addition to the fee or amount of 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 fee required to be collected became
due and payable to the state until the date of payment.
(b) Any feepayer who fails to file a return in accordance with the
due date set forth in subdivision (a) of Section 46151 or the due
date established by the board in accordance with Section 46152, shall
pay a penalty of 10 percent of the amount of the fee 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 fee for which the return is required for
any one return.
46154.1. If the information return pursuant to subdivision (c) of
Section 46151 is not filed within the time prescribed, a penalty of
five hundred dollars ($500) shall be assessed.
46154.5. (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.
46156. (a) If the board finds that a person's failure to make a
timely 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 46154,
46154.1, 46160, 46251, and 46356.
(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.
46157. (a) If the board finds that a person's failure to make a
timely return or payment was due to a disaster, and occurred
notwithstanding the exercise of ordinary care and the absence of
willful neglect, the person may be relieved of the interest provided
by Sections 46153, 46154, 46160, and 46253.
(b) Any person seeking to be relieved of the 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.
46157.5. (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 fee periods commencing on or after
January 1, 2000.
46158. (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.
46159. (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
the 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 months subject to the
provisions of this part, but shall not apply to any calendar month
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 marine terminal, a
pipeline, or a refinery engaged in activities subject to fees under
this part 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 fee 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.
46151. (a) The fees collected and administered under Sections 46051
and 46052 are due and payable to the board monthly on or before the
25th day of the calendar month following the monthly period for which
the fee is due. Each feepayer, on or before the 25th day of the
month following each monthly period, shall make out a return in the
form as prescribed by the board, which may include, but not be
limited to, electronic media for the preceding monthly period, in the
form as prescribed by the board, showing the information required to
be reported by Sections 8670.40 and 8670.48 of the Government Code
and any other information that the board determines to be necessary
to carry out this part. 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, if any, to the office of the
board on or before the 25th day of the month following the monthly
period for which the fee is due.
(c) In addition to the returns due pursuant to subdivision (a),
each feepayer shall provide an annual information return, in the form
as prescribed by the board, which may include, but not be limited
to, electronic media showing the information required to be reported
by Section 8670.48 of the Government Code and any other information
that the board determines to be necessary to carry out this part. The
feepayer shall deliver the return containing the required
information for the preceding calendar year to the office of the
board on or before February 1st of each year. Returns shall be
authenticated in a form or pursuant to methods as may be prescribed
by the board.
46152. The board, if it determines it necessary in order to
facilitate the administration of this part, may require returns and
payments specified under Section 46151 to be made for periods other
than monthly.
46153. (a) The board, for good cause, may extend, for a period not
to exceed one month, the time for making any return or paying any
amount required to be paid under this part. The extension may be
granted at any time if a request for the extension 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.
46154. (a) Any person who fails to pay any fee to the state or any
amount of fee required to be collected and paid to the state, except
amounts of determinations made by the board under Article 2
(commencing with Section 46201) or Article 3 (commencing with Section
46251), within the time required shall pay a penalty of 10 percent
of the fee or amount of fee, in addition to the fee or amount of 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 fee required to be collected became
due and payable to the state until the date of payment.
(b) Any feepayer who fails to file a return in accordance with the
due date set forth in subdivision (a) of Section 46151 or the due
date established by the board in accordance with Section 46152, shall
pay a penalty of 10 percent of the amount of the fee 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 fee for which the return is required for
any one return.
46154.1. If the information return pursuant to subdivision (c) of
Section 46151 is not filed within the time prescribed, a penalty of
five hundred dollars ($500) shall be assessed.
46154.5. (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.
46156. (a) If the board finds that a person's failure to make a
timely 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 46154,
46154.1, 46160, 46251, and 46356.
(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.
46157. (a) If the board finds that a person's failure to make a
timely return or payment was due to a disaster, and occurred
notwithstanding the exercise of ordinary care and the absence of
willful neglect, the person may be relieved of the interest provided
by Sections 46153, 46154, 46160, and 46253.
(b) Any person seeking to be relieved of the 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.
46157.5. (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 fee periods commencing on or after
January 1, 2000.
46158. (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.
46159. (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
the 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 months subject to the
provisions of this part, but shall not apply to any calendar month
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 marine terminal, a
pipeline, or a refinery engaged in activities subject to fees under
this part 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 fee 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.
46151. (a) The fees collected and administered under Sections 46051
and 46052 are due and payable to the board monthly on or before the
25th day of the calendar month following the monthly period for which
the fee is due. Each feepayer, on or before the 25th day of the
month following each monthly period, shall make out a return in the
form as prescribed by the board, which may include, but not be
limited to, electronic media for the preceding monthly period, in the
form as prescribed by the board, showing the information required to
be reported by Sections 8670.40 and 8670.48 of the Government Code
and any other information that the board determines to be necessary
to carry out this part. 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, if any, to the office of the
board on or before the 25th day of the month following the monthly
period for which the fee is due.
(c) In addition to the returns due pursuant to subdivision (a),
each feepayer shall provide an annual information return, in the form
as prescribed by the board, which may include, but not be limited
to, electronic media showing the information required to be reported
by Section 8670.48 of the Government Code and any other information
that the board determines to be necessary to carry out this part. The
feepayer shall deliver the return containing the required
information for the preceding calendar year to the office of the
board on or before February 1st of each year. Returns shall be
authenticated in a form or pursuant to methods as may be prescribed
by the board.
46152. The board, if it determines it necessary in order to
facilitate the administration of this part, may require returns and
payments specified under Section 46151 to be made for periods other
than monthly.
46153. (a) The board, for good cause, may extend, for a period not
to exceed one month, the time for making any return or paying any
amount required to be paid under this part. The extension may be
granted at any time if a request for the extension 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.
46154. (a) Any person who fails to pay any fee to the state or any
amount of fee required to be collected and paid to the state, except
amounts of determinations made by the board under Article 2
(commencing with Section 46201) or Article 3 (commencing with Section
46251), within the time required shall pay a penalty of 10 percent
of the fee or amount of fee, in addition to the fee or amount of 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 fee required to be collected became
due and payable to the state until the date of payment.
(b) Any feepayer who fails to file a return in accordance with the
due date set forth in subdivision (a) of Section 46151 or the due
date established by the board in accordance with Section 46152, shall
pay a penalty of 10 percent of the amount of the fee 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 fee for which the return is required for
any one return.
46154.1. If the information return pursuant to subdivision (c) of
Section 46151 is not filed within the time prescribed, a penalty of
five hundred dollars ($500) shall be assessed.
46154.5. (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.
46156. (a) If the board finds that a person's failure to make a
timely 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 46154,
46154.1, 46160, 46251, and 46356.
(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.
46157. (a) If the board finds that a person's failure to make a
timely return or payment was due to a disaster, and occurred
notwithstanding the exercise of ordinary care and the absence of
willful neglect, the person may be relieved of the interest provided
by Sections 46153, 46154, 46160, and 46253.
(b) Any person seeking to be relieved of the 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.
46157.5. (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 fee periods commencing on or after
January 1, 2000.
46158. (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.
46159. (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
the 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 months subject to the
provisions of this part, but shall not apply to any calendar month
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 marine terminal, a
pipeline, or a refinery engaged in activities subject to fees under
this part 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 fee 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.
