CDTFA Regulation 35049, Authority to Grant Relief of Interest Due to Unreasonable Error or Delay and Contents of a Request for Such Relief

The California Department of Tax and Fee Administration amended Regulation 35049, Authority to Grant Relief of Interest Due to Unreasonable Error or Delay and Contents of a Request for Such Relief. The amendments make subdivision (b) consistent with the amendments Senate Bill No. 1496 (Stats. 2022, ch. 474) made to subdivision (a)(2) of Revenue and Taxation Code section 6593.5. The amendments also replace the gendered pronouns “his or her” with the gender-neutral pronoun “their” in subdivision (a)(1).