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BOARD OF EQUALIZATION INTEGRATED WASTE MANAGEMENT FEE REGULATIONS

By Relief From Liability

Abstract

A person may be relieved from the liability for the payment of the taxes or fees required to be collected pursuant to the Hazardous Substances Tax Law, Part 22 (commencing with Section 43001) of Division 2 of the Revenue and Taxation Code, including any penalties and interest added to the taxes or fees, when that liability resulted from the failure to make a timely return or a payment and such failure was found by the board to be due to reasonable reliance on written advice given by the board as described in California Cod

Year: 2011
OAI identifier: oai:CiteSeerX.psu:10.1.1.194.870
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