State Board of Equalization: California Department of Tax and Fee Administration: offer in compromise: extension.

The Sales and Use Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Emergency Telephone Users Surcharge Act, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law allow the State Board of Equalization or the California Department of Tax and Fee Administration where the State Board of Equalization's duties, powers, and responsibilities have been transferred to the department to accept an offer in compromise on a final tax liability, as defined, imposed under or in accordance with those laws if the liabilities are generated from a business…