California State Board of Equalization - Announcement of Regulatory Change
The State Board of Equalization would like to announce that the adoption of Special Tax and Fee Regulations 1004, 1032, 1124.1, 1249, 1336, 1422.1, 2251, 2303.1, 2433, 2571, 3022, 3302.1, 3502.1, 4106, and 4903, Innocent Spouse or Registered Domestic Partner Relief from Liability, was approved by the Office of Administrative Law on May 18, 2010, and the regulations were filed with the Secretary of State. The effective date of the new regulations is June 17, 2010.
The purpose for the adoption of Regulation 4903 and related cross-referencing regulations is to prescribe procedures for filing and granting claims for innocent spouse or register domestic partner and other equitable relief under the applicable special tax and fee laws.
Questions regarding the substance of the new regulations should be directed to Mr. Bradley Heller, Tax Counsel III (Specialist), telephone (916) 324-2657, e-mail Bradley.Heller@boe.ca.gov, mail at State Board of Equalization, Attn: Bradley Heller, MIC:82, P.O. Box 942879, 450 N Street, Sacramento, CA 94279-0082.