reglab/statecodes huggingface dataset:
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 3 - Other Property Tax Petitions › Subarticle 4 - Contents of Property Tax Sampling Program Petitions and Filing Deadlines › Section 5334.4 - Contents of the Petition

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The
					 petition must:
(1) Be in writing;
(2) Identify the assessor's parcel number or
					 assessment number and sample item number the county assessor is
					 contesting;
(3) State the specific
					 issue(s) being appealed and the specific adjustment requested;
(4) Indicate whether a Board hearing is
					 requested; and
(5) Be signed by the
					 county assessor or his or her authorized representative.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 3 - Other Property Tax Petitions › Subarticle 4 - Contents of Property Tax Sampling Program Petitions and Filing Deadlines › Section 5334.6 - Filing of Petition

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The petition and supporting documents must be filed in
						accordance with section
						5335.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
2. Amendment of section heading and section filed 2-25-2014;
						operative 4-1-2014 (Register 2014, No. 9).
Note: Authority cited: Sections
						  15606 and
						  15640,
						  Government Code. Reference: Sections
						  15640 and
						  15645,
						  Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 3 - Other Property Tax Petitions › Subarticle 5 - Filing and Distribution of Petitions, Briefs, and Other Documents › Section 5335 - Filing of Petitions, Briefs, and Related Documents

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Original petitions, briefs, and related
					 documents must be mailed to the Board Proceedings Division at the mailing
					 address specified in section
					 5570 of this division or hand
					 delivered to the Board's headquarters.
(b) Petitions, briefs, and related documents
					 may be electronically transmitted (e.g., facsimile, e-mail, etc.) to the Chief
					 of Board Proceedings at the email address or fax number provided in section
					 5570 or in accordance with
					 instructions provided on the Board's website.
(c) Applications and Other Submissions. For
					 applications described in section
					 5310, subdivision (b), both the
					 petitioner and the Respondent must file their submissions with the other party
					 and enclose a proof of filing with the other party in each submission to the
					 Board Proceedings Division.
1. New
						subchapter 5 (sections
						5335-5335.6) and section filed
						1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial
						change renaming subchapter 5 to subarticle 5 (Register 2008, No.
						13).
3. Amendment of section heading and subsections (a) and (b)
						filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
4.
						Amendment of NOTE filed 3-19-2018 as an emergency; operative 3-19-2018
						(Register 2018, No. 12). Pursuant to Government Code section
						15570.40,
						this action is a deemed emergency and exempt from OAL review. A Certificate of
						Compliance must be transmitted to OAL by 9-17-2018 or emergency language will
						be repealed by operation of law on the following day.
5.
						Reinstatement of section as it existed prior to 3-19-2018 emergency amendment
						by operation of Government Code section
						11346.1(f)
						(Register 2018, No. 38).
6. Change without regulatory effect
						amending subsection (a) filed 7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Sections
						  15606 and
						  15640,
						  Government Code. Reference: Section
						  15640,
						  Government Code; and Sections
						  214,
						  254.6,
						  270
						  and
						  1840,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 3 - Other Property Tax Petitions › Subarticle 5 - Filing and Distribution of Petitions, Briefs, and Other Documents › Section 5335.4 - Timely Performance; Mailing Date

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Timely performance and mailing date will be determined
						under the provisions of section
						5571 of this
						division.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
2. Amendment of NOTE filed 3-19-2018 as an emergency; operative
						3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section
						15570.40,
						this action is a deemed emergency and exempt from OAL review. A Certificate of
						Compliance must be transmitted to OAL by 9-17-2018 or emergency language will
						be repealed by operation of law on the following day.
3.
						Reinstatement of section as it existed prior to 3-19-2018 emergency amendment
						by operation of Government Code section
						11346.1(f)
						(Register 2018, No. 38).
Note: Authority cited: Sections
						  15606 and
						  15640,
						  Government Code. Reference: Sections
						  15640 and
						  15645,
						  Government Code; and Sections
						  214,
						  254.6,
						  270
						  and
						  1840,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 3 - Other Property Tax Petitions › Subarticle 5 - Filing and Distribution of Petitions, Briefs, and Other Documents › Section 5335.6 - Distribution of Documents

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The Board Proceedings Division will promptly distribute
						the petition, briefs, related documents, and the Hearing Summary or Summary
						Decision (and Revised Hearing Summary or Summary Decision, if prepared) to the
						petitioner, the Respondent, the Legal Unit, the Appeals Attorney, and the Board
						Members, as appropriate.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
2. Amendment of NOTE filed 3-19-2018 as an emergency; operative
						3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section
						15570.40,
						this action is a deemed emergency and exempt from OAL review. A Certificate of
						Compliance must be transmitted to OAL by 9-17-2018 or emergency language will
						be repealed by operation of law on the following day.
3.
						Reinstatement of section as it existed prior to 3-19-2018 emergency amendment
						by operation of Government Code section
						11346.1(f)
						(Register 2018, No. 38).
4. Change without regulatory effect
						amending section filed 7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Sections
						  15606 and
						  15640,
						  Government Code. Reference: Sections
						  15640 and
						  15645,
						  Government Code; and Sections
						  214,
						  254.6,
						  270
						  and
						  1840,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 3 - Other Property Tax Petitions › Subarticle 6 - Accepting, Rejecting, and Perfecting Petitions and Applications › Section 5336.5 - Perfecting a Petition

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Generally. The briefing and resolution of a petition cannot begin until the
					 petition is perfected. For purposes of this part, a petition is "perfected" if
					 it contains substantially all the information required by section
					 5332.4,
					 5333.4, or
					 5334.4, whichever is applicable.
					 In addition, a petition is not "perfected" until it contains sufficient
					 information to identify and contact each petitioner or authorized
					 representative, along with the signature of each petitioner or authorized
					 representative.
(b) Time to Perfect
					 the Petition. If the Chief of Board Proceedings receives an incomplete
					 petition, the Chief of Board Proceedings will notify the petitioner in writing
					 of the need to perfect the petition. The notification will be included in the
					 acknowledgement letter issued under section
					 5336, subdivision (b). The
					 notification will explain what information is necessary to perfect the
					 petition.
(1) The petitioner must perfect the
					 petition not later than 30 days from the date of the acknowledgement letter.
					 The Chief of Board Proceedings may extend the deadline for perfecting the
					 petition upon a showing of reasonable cause or upon written agreement by the
					 parties. All parties must be notified in writing of any extension.
(2) Perfecting the petition is accomplished
					 by filing the information necessary to perfect the petition in accordance with
					 section 5335.
(3) If the petitioner fails to perfect the
					 petition within the 30-day period, or within any extension period granted by
					 the Chief of Board Proceedings, the petition must be dismissed. All parties
					 will be notified in writing of the dismissal.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 3 - Other Property Tax Petitions › Subarticle 7 - Prehearing Meetings and Briefing Schedules › Section 5337 - Prehearing Meeting and Exchange of Information Between Respondent and Petitioner

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 If requested by the petitioner with regard to a petition described in section
					 5310, subdivision (a)(3), the
					 Respondent and the Legal Unit will meet with the petitioner, either in person
					 or by other means convenient to all parties, before the scheduled hearing date.
					 The purpose of the meeting or meetings is to exchange relevant information and
					 evidence, identify issues, and, if possible, enter into stipulations to resolve
					 all or some of the issues.
(b) At
					 any time, the Respondent or the Legal Unit may request additional information
					 from the petitioner to assist in resolving any issue raised by the
					 petitioner.
1. New
						subchapter 7 (sections
						5337-5337.6) and section filed
						1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial
						change renaming subchapter 7 to subarticle 7 (Register 2008, No.
						13).
3. Amendment of subsection (a) and NOTE filed 3-19-2018 as an
						emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government
						Code section
						15570.40,
						this action is a deemed emergency and exempt from OAL review. A Certificate of
						Compliance must be transmitted to OAL by 9-17-2018 or emergency language will
						be repealed by operation of law on the following day.
4.
						Reinstatement of section as it existed prior to 3-19-2018 emergency amendment
						by operation of Government Code section
						11346.1(f)
						(Register 2018, No. 38).
5. Change without regulatory effect
						amending section filed 7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Sections
						  15606 and
						  15640,
						  Government Code. Reference: Sections
						  15640 and
						  15645,
						  Government Code; and Sections
						  214,
						  254.6,
						  270
						  and
						  1840,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 3 - Other Property Tax Petitions › Subarticle 7 - Prehearing Meetings and Briefing Schedules › Section 5337.4 - Briefing: General Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Submissions in the form of briefs are
					 required for consideration of all petitions. The parties must adhere to the
					 briefing schedules and other requirements set forth in this article.
(b) Upon receipt of a perfected petition, the
					 Chief of Board Proceedings will provide written notification to each party that
					 a perfected petition has been filed and that briefing will begin under the
					 applicable briefing schedule, as determined by the Chief of Board Proceedings.
					 The notification may be included, if appropriate, in the acknowledgement letter
					 issued under section
					 5336, subdivision (b). Throughout
					 the briefing schedule, the Chief of Board Proceedings will inform the parties
					 of applicable deadlines, extensions, and other requirements by written
					 notification, and will ensure that all parties receive copies of any
					 correspondence.
(c) Any request to
					 extend the period for filing a brief must be in writing. The Chief Counsel, in
					 his or her discretion, may grant such a request upon a showing of reasonable
					 cause or based upon the written agreement of the parties and the Appeals
					 Attorney.
(d) The party filing a
					 brief is responsible for submitting one copy of the brief and any supporting
					 exhibits to the Board Proceedings Division. Upon receipt of any brief filed
					 within the scope of the applicable briefing schedule, including any applicable
					 deadlines and extensions, the Chief of Board Proceedings will provide written
					 acknowledgement of receipt to all parties and provide each opposing party with
					 a copy of the brief and any supporting exhibits.
(e) General Requirements. All briefs
					 permitted to be filed under this section must follow the requirements listed
					 below:
(1) Length.
(A) Not exceed 30 typed or handwritten,
					 double-spaced 8 1/2" by 11" pages; or
(B) Not exceed 15 typed or handwritten,
					 single-spaced 8 1/2" by 11" pages;
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 3 - Other Property Tax Petitions › Subarticle 7 - Prehearing Meetings and Briefing Schedules › Section 5337.6 - General Briefing Schedule

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Application. The briefing schedule in
					 this section applies to all petitions and applications described in section
					 5310, subdivision (a)(2), (a)(3),
					 and (a)(4).
(b) Opening Briefs.
(1) Petitioner's Opening Brief. The perfected
					 petition is the Petitioner's Opening Brief.
(2) Respondent's Opening Brief. The
					 Respondent must file an Opening Brief not later than 90 days from the date the
					 Chief of Board Proceedings acknowledges receipt of the Petitioner's Opening
					 Brief.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 3 - Other Property Tax Petitions › Subarticle 8 - Appeals Division Review, Prehearing Conferences, and Summaries › Section 5338 - Appeals Attorney Review

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) At
					 the conclusion of the general briefing schedule under section
					 5337.6, the Appeals Attorney will
					 review the record and determine whether the briefing on file adequately
					 addresses all relevant factual and legal issues. If the briefing on file does
					 not adequately address all relevant factual and legal issues, the Appeals
					 Attorney may request additional briefing under section
					 5523.4.
(b) When the Appeals Attorney determines that
					 all relevant factual and legal issues have been addressed and completes the
					 appeals conference required by section
					 5338.4, the Appeals Attorney will
					 notify the Chief of Board Proceedings that the petition is ready to be
					 scheduled for an oral hearing.
(c)
					 Upon notification from the Appeals Attorney that the petition is ready to be
					 scheduled for an oral hearing, the Chief of Board Proceedings will schedule and
					 notice an oral hearing under section
					 5522.6.
1. New
						subchapter 8 (sections
						5338-5338.6) and section filed
						1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial
						change renaming subchapter 8 to subarticle 8 (Register 2008, No.
						13).
3. Amendment of NOTE filed 3-19-2018 as an emergency; operative
						3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section
						15570.40,
						this action is a deemed emergency and exempt from OAL review. A Certificate of
						Compliance must be transmitted to OAL by 9-17-2018 or emergency language will
						be repealed by operation of law on the following day.
4.
						Reinstatement of section as it existed prior to 3-19-2018 emergency amendment
						by operation of Government Code section
						11346.1(f)
						(Register 2018, No. 38).
5. Change without regulatory effect
						amending section heading and section filed 7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Sections
						  15606 and
						  15640,
						  Government Code. Reference: Sections
						  15640 and
						  15645,
						  Government Code; and Sections
						  214,
						  254.6,
						  270
						  and
						  1840,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 3 - Other Property Tax Petitions › Subarticle 8 - Appeals Division Review, Prehearing Conferences, and Summaries › Section 5338.6 - Preparing and Revising Hearing Summaries

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Preparing the Hearing Summary. The
					 Appeals Attorney will prepare and submit a Hearing Summary to the Chief of
					 Board Proceedings within 90 days after each appeals conference held under
					 section 5338.4, or within any other period
					 specified by the Chief of Board Proceedings, which provides the Appeals
					 Attorney with at least 30 days to prepare and submit the Hearing Summary. The
					 Chief Counsel may extend the time for submitting the Hearing Summary upon a
					 showing of reasonable cause. Upon receipt of the Hearing Summary, the Chief of
					 Board Proceedings will provide one copy to each party.
(b) If the petition is submitted for decision
					 without an oral hearing before the Appeals Attorney prepares a Hearing Summary,
					 the Appeals Attorney will prepare a Summary Decision under section
					 5343.
(c) If there has been a partial or complete
					 resolution of issues between petitioner and the Respondent after the Appeals
					 Attorney has issued its Hearing Summary or Summary Decision, the Appeals
					 Attorney will draft a Revised Hearing Summary or Revised Summary Decision if
					 time permits. The Revised Hearing Summary will state:
(1) The issues which have been
					 resolved;
(2) The Appeals
					 Attorney's revised recommendation; and
(3) The issues remaining for decision by the
					 Board, if any.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 4 - General Board Hearing and Notice Procedures › Section 5340 - Relation to General Board Hearing Procedures

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The procedures in chapter 5 of this division apply to the
					 conduct of oral Board hearings on petitions described in section
					 5310. To the extent this chapter
					 does not set forth a specific rule or procedure, the rules and procedures set
					 forth in chapter 5 will apply to this article. Where there is a conflict
					 between chapter 5 and this chapter, the provision of this chapter
					 control.
1. New
					 article 4 (sections
					 5340-5345) and section filed
					 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
Note: Authority cited: Sections
						15606 and
						15640,
						Government Code; and Section
						11651,
						Revenue and Taxation Code. Reference: Sections
						15640 and
						15645,
						Government Code; and Sections
						214,
						254.6,
						270,
						721,
						721.5,
						747,
						759,
						1840
						and
						11251,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 4 - General Board Hearing and Notice Procedures › Section 5341 - Additional Briefing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Staff Requests for Additional Briefing. If the Chief Counsel, or his or her
				  designee, determines that insufficient briefing or evidence has been provided,
				  the Appeals Attorney may request additional briefing or evidence from any
				  party. The Appeals Attorney will determine the order, deadlines, and conditions
				  under which any briefing or evidence must be submitted. Deadlines under this
				  subdivision may be extended upon a showing of reasonable cause.
(b) Board Requests for Additional Briefing.
				  If the Board determines that insufficient briefing or evidence has been
				  provided, the Board may request additional briefing or evidence from any party.
				  The Board will determine the order, deadlines, and conditions under which any
				  briefing or evidence must be submitted. The Chief of Board Proceedings may
				  extend deadlines set by the Board under this subdivision only upon a showing of
				  extreme hardship and with the consent of the Board Chair.
(c) Timing of Request. A request under this
				  section may be made during or after the applicable briefing schedule has
				  concluded. Additional briefs or evidence provided in response to such a request
				  are not subject to the requirements of the applicable briefing
				  schedule.
(d) Notification of Board
				  Chair. The Board Chair must be notified promptly of any request made under this
				  section and may postpone the scheduling or hearing of an appeal.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Change without regulatory effect amending subsection (a),
					 repealing subsection (b) and relettering subsections filed 7-30-2020 pursuant
					 to section
					 100, title 1, California Code of
					 Regulations (Register 2020, No. 31).
Note: Authority cited: Sections
						15606 and
						15640,
						Government Code; and Section
						11651,
						Revenue and Taxation Code. Reference: Sections
						15640 and
						15645,
						Government Code; and Sections
						214,
						254.6,
						270,
						721,
						721.5,
						747,
						759,
						1840
						and
						11251,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 4 - General Board Hearing and Notice Procedures › Section 5342 - Notice of Hearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Notice of Hearing. All parties to a petition or application will receive
				  written notice of the date and time their petition is scheduled for oral
				  hearing before the Board in accordance with chapter 5 of this
				  division.
(b) Notice of Hearing on
				  Applications. The notice of hearing for a hearing on an application described
				  in section
				  5310, subdivision (a)(2), must
				  contain a statement that, subject to the limitations of section
				  3, subdivision (b), and section
				  11 of article XIII, and of article
				  XIIIA of the California Constitution, the Board is required to determine the
				  full cash value of the property that is the subject of the hearing and that
				  this determination may exceed the value on which the assessment is
				  based.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
Note: Authority cited: Sections
						15606 and
						15640,
						Government Code; and Section
						11651,
						Revenue and Taxation Code. Reference: Sections
						15640 and
						15645,
						Government Code; and Sections
						214,
						254.6,
						270,
						721,
						721.5,
						747,
						759,
						1840
						and
						11251,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 4 - General Board Hearing and Notice Procedures › Section 5343 - Submission for Decision Without Oral Hearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A petition will be submitted for decision
				  based upon the written records on file and without an oral hearing under any of
				  the following circumstances:
(1) The
				  petitioner does not request an oral hearing or waives a requested oral hearing
				  under chapter 5 of this division.
(2) The petitioner fails to respond to a
				  Hearing Notice as provided in section
				  5522.6.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 4 - General Board Hearing and Notice Procedures › Section 5344 - Notice of Board Decisions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  The petitioner and all other parties to a petition or application will be
				  notified in writing of the Board's decision in accordance with chapter 5 of
				  this division.
(b) Decisions on
				  Applications. When the review, equalization and adjustment of the taxable
				  property of a county, city, city and county, or municipal corporation is
				  completed, the Board will mail to the assessor, the county board of
				  supervisors, the auditor of the taxing agency, and the taxpayer, a copy of the
				  Board's findings and decision with respect to the assessment.
(c) Decisions on Property Tax Welfare and
				  Veterans' Organization Exemption Claims. Written notice of the Board's decision
				  on a petition described in section
				  5310, subdivision (a)(3), will
				  also be sent to the county assessor for the county in which the property is
				  located.
(d) Decisions on Property
				  Tax Sampling Program Petitions. The Notice of Board Action issued with regard
				  to a petition described in section
				  5310, subdivision (a)(4), will be
				  mailed to the county assessor and the property owner by the Board Proceedings
				  Division.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
Note: Authority cited: Sections
						15606 and
						15640,
						Government Code; and Section
						11651,
						Revenue and Taxation Code. Reference: Sections
						15640 and
						15645,
						Government Code; and Sections
						214,
						254.6,
						270,
						721,
						721.5,
						747,
						759,
						1840,
						1841
						and
						11251,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 4 - General Board Hearing and Notice Procedures › Section 5345 - Finality of Board Action; Written Findings and Decision

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The following provisions apply to
				  petitions filed under this chapter:
(1) The
				  Board's decision on a petition described in section
				  5310, subdivision (a)(1) or (2),
				  is final. The Board's decision on a petition described in section
				  5310, subdivision (a)(3) or (4),
				  becomes final 30 days after the date notice of the Board's decision is mailed
				  to the petitioner, unless the petitioner files a Petition for Rehearing in
				  accordance with the procedures provided in chapter 5 of this division within
				  that 30-day period.
(2) The Board
				  may not grant a rehearing to reconsider a final decision on a
				  petition.
(3) The Board may not
				  modify a final decision on a petition, except to correct a clerical
				  error.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 1 - Application of Chapter 4, Definitions and Jurisdiction (Repealed) › Section 5410 - Application of Chapter 4. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 1 - Application of Chapter 4, Definitions and Jurisdiction (Repealed) › Section 5411 - Definitions. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 1 - Application of Chapter 4, Definitions and Jurisdiction (Repealed) › Section 5412 - Jurisdiction. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code;
						Section
						19570,
						Revenue and Taxation Code; and Article III, Section 3.5, California
						Constitution. Reference: Sections
						18533,
						19006,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19322.1,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 2 - How to File an Appeal from the Franchise Tax Board (Repealed) › Section 5420 - Appeal Filing Requirements. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 2 - How to File an Appeal from the Franchise Tax Board (Repealed) › Section 5421 - Methods for Delivery of Written Documents and Correspondence. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 2 - How to File an Appeal from the Franchise Tax Board (Repealed) › Section 5422 - Time for Filing an Appeal. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code;
						and Section
						1013,
						Code of Civil Procedure. Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 2 - How to File an Appeal from the Franchise Tax Board (Repealed) › Section 5423 - Accepting or Rejecting an Appeal. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 2 - How to File an Appeal from the Franchise Tax Board (Repealed) › Section 5424 - Perfecting an Appeal. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 3 - Briefing Schedules and Procedures (Repealed) › Section 5430 - General Requirements. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 3 - Briefing Schedules and Procedures (Repealed) › Section 5431 - General Briefing Schedule. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19006,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 3 - Briefing Schedules and Procedures (Repealed) › Section 5432 - Briefing Schedule for Innocent Spouse Appeals. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19006,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 3 - Briefing Schedules and Procedures (Repealed) › Section 5435 - Additional Briefing. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 4 - Requesting and Scheduling Oral Hearings (Repealed) › Section 5440 - Right to Request an Oral Hearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 4 - Requesting and Scheduling Oral Hearings (Repealed) › Section 5441 - Submission for Decision Without Oral Hearing. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 4 - Requesting and Scheduling Oral Hearings (Repealed) › Section 5442 - Appeals Review; Scheduling the Oral Hearing. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 4 - Requesting and Scheduling Oral Hearings (Repealed) › Section 5443 - Pre-Hearing Conference. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 4 - Requesting and Scheduling Oral Hearings (Repealed) › Section 5444 - Hearing Summary. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 5 - Decisions, Opinions, and Frivolous Appeal Penalties (Repealed) › Section 5450 - Letter Decisions. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 5 - Decisions, Opinions, and Frivolous Appeal Penalties (Repealed) › Section 5451 - Summary Decisions. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 5 - Decisions, Opinions, and Frivolous Appeal Penalties (Repealed) › Section 5452 - Formal Opinions. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 5 - Decisions, Opinions, and Frivolous Appeal Penalties (Repealed) › Section 5453 - Notice of Board's Determination. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 5 - Decisions, Opinions, and Frivolous Appeal Penalties (Repealed) › Section 5454 - Frivolous Appeal Penalty. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 6 - Petitions for Rehearing and Rehearings (Repealed) › Section 5460 - Finality of Determination. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 6 - Petitions for Rehearing and Rehearings (Repealed) › Section 5461 - Petitions for Rehearing. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 6 - Petitions for Rehearing and Rehearings (Repealed) › Section 5462 - Briefing on Petition for Rehearing. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.