California Revenue and Taxation Code

§ 45158

RTC § 45158 Effective Jan 1, 2008Div. 2 · Part 23 · Ch. 3 · Art. 1

Statute text

(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 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.

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Legislative history

Added by Stats. 2007, Ch. 342, Sec. 52. Effective January 1, 2008. Section applicable retroactively as prescribed in subd. (h) and clarified in Sec. 60 of Ch. 342.