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Business Taxes Law Guide – Revision 2021
 

Sales And Use Tax Regulations

Article 18. Administration—Miscellaneous

Regulation 1705.1


Regulation 1705.1. Innocent Spouse or Registered Domestic Partner Relief from Liability.

Reference: Section 6456, Revenue and Taxation Code; Sections 297 and 297.5, Family Code.

A spouse or registered domestic partner claiming relief from liability for sales and use tax, interest, penalties, and other amounts shall be relieved from such liability where all the requirements set forth in California Code of Regulations, title 18, section 35055 are met.

History—Adopted July 31, 1997, effective December 5, 1997.

Amended June 20, 2001, effective October 20, 2001. Subdivision (c)—Existing language from second sentence on designated as new subdivision (c)(2). New subdivision (c)(1) added. New subdivisions (h) and (i) added.

Amended October 11, 2006, effective January 3, 2007. Added subdivision (j) to explain that on and after January 1, 2005, registered domestic partners have the same rights, protections and benefits, and shall be subject to the same responsibilities, obligations and duties under the law, as are granted to and imposed upon spouses.

Amended September 16, 2015, effective January 1, 2016. In subdivision (a) replaced "claiming" with "may request innocent spouse," and added "A requesting spouse." In subdivisions (a)(2), (c)(1), and (i) replaced "nonclaiming" with "non-requesting"; in subdivisions (a)(3) and (4), (b), (c)(1), and (d) replaced "claiming" with "requesting"; in subdivision (c)(1) replaced "claim" with "request for innocent spouse relief." In subdivision (d) replaced "these provisions" with "subdivision (a)," replaced "may submit" with "must file," and inserted "innocent spouse." Added new subdivisions (e) and (f) and renumbered subdivisions (e), (f), and (g), as subdivisions (g), (h), and (i), respectively. In renumbered subdivision (g): in the first sentence added "for innocent spouse relief and other equitable relief"; in the first and second sentences replaced "claims made" with "requests filed," and replaced "claim" with "request." In renumbered subdivision (h) replaced "these provisions" with "this regulation"; deleted subdivision (h) and renumbered subdivisions (i) and (j) as subdivisions (j) and (k), respectively; in renumbered subdivision (j) replaced "claim" with "request" and inserted "innocent spouse."

Amendments filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Amendments refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Amendments refiled December 17, 2018, as an emergency; effective and operative December 17, 2018. Certificate of Compliance transmitted to OAL on February 20, 2019, and filed March 19, 2019. The amendments replaced all of the text of subdivisions (a) (In General), (b) (Benefited), (c) (Attribution), (d) (Written Request for Relief), (e) (Other Equitable Relief), (f) (Reconsideration), (g) (Statute of Limitations), (h) (Refunds), (i) (retroactive effect), (j) (notification to non-requesting spouse), and (k) (Registered Domestic Partners), which prescribed the requirements for innocent spouse relief and other equitable relief, with new text that refers to Regulation 35055; and replaced the reference to "Sections 6066, 6067, 6456 and 6901-6908" with a reference to "Section 6456" in the regulation’s reference note.