California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 6 - Cigarette and Tobacco Products Licensing Act Appeals and Petitions for Recovery of Seized Cigarette and Tobacco Products › Section 35057 - Cigarette and Tobacco Products Licensing Act Appeal

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General. Notwithstanding any other
				  provision in this chapter, the provisions of this regulation are applicable to
				  an appeal of a denial of a license pursuant to regulation 4503 and to an appeal
				  of a warning notice or a notice of violation issued pursuant to regulation 4600
				  for an alleged violation of the Cigarette and Tobacco Products Licensing Act
				  and the regulations promulgated thereunder.
(b) Notice of denial of license. If BTFD
				  denies an application for a new license pursuant to regulation 4503, it must
				  mail notice of that denial to the applicant ("taxpayer"). A taxpayer may appeal
				  the denial by filing a written request for conference within 30 days of the
				  date the notice of denial was mailed or personally delivered to the taxpayer.
				  If the taxpayer does not file a request for conference within 30 days of the
				  date the notice of denial was mailed or personally delivered to the taxpayer,
				  the taxpayer has waived any right to appeal the denial of the license and that
				  denial is final.
(c) Appeal of a
				  warning notice or notice of violation. A taxpayer may appeal a warning notice
				  or notice of violation by filing a written request for conference within 30
				  days of the date the warning notice or notice of violation was mailed or
				  personally delivered to the taxpayer. If the taxpayer does not file a request
				  for conference within 30 days of the date the warning notice or notice of
				  violation was mailed or personally delivered to the taxpayer, the taxpayer has
				  waived any right to appeal the warning notice or notice of violation, and the
				  violation or violations stated therein will be entered into the taxpayer's
				  license record at CDTFA and the penalty or penalties stated in the warning
				  notice or notice of violation become final.
(d) Filing an appeal. A taxpayer who files a
				  request for conference has the burden of proof as to the grounds for issuing a
				  license pursuant to regulation 4503 or as to the grounds for dismissal of any
				  violation or for the reduction of penalties.
(1) The request for conference must state the
				  specific grounds upon which the taxpayer contests the denial or contests the
				  warning notice or notice of violation.
(2) The request for conference must be signed
				  by the taxpayer or the taxpayer's authorized representative and include that
				  person's telephone number.
(3) The
				  request for conference must be accompanied by all documentation, which may
				  include written statements made under penalty of perjury, and all written
				  argument that the taxpayer wishes to be considered in support of the
				  appeal.
(4) The request for
				  conference must be filed as set forth in this subdivision, or as otherwise
				  expressly provided on CDTFA's website at
www.cdtfa.ca.gov
:
(A) By hand delivery to: Registration and
				  Licensing Section, MIC 88, California Department of Tax and Fee Administration,
				  450 N Street, Sacramento, CA 95814.
(B) By mail addressed to: Registration and
				  Licensing Section, MIC 88, California Department of Tax and Fee Administration
				  P.O. Box 942879, Sacramento, CA 94279-0088.
(C) By facsimile to: (916)
				  445-6122.