reglab/statecodes huggingface dataset:
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2c - Contesting a Jeopardy Determination › Section 35025 - Limitation Period for a Petition for Redetermination of Jeopardy Determination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Notwithstanding the provisions of article 2A of this
					 chapter, a petition for redetermination of a jeopardy determination must be
					 filed within the earlier of 10 days from the date that the notice of jeopardy
					 determination was mailed or 10 days from the date that the notice of jeopardy
					 determination was personally served.
1. New
					 section 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					 be repealed by operation of law on the following day.
2. New section
					 refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38).
					 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 12-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
3. New section
					 refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No.
					 51). 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 3-18-2019 or emergency language will
					 be repealed by operation of law on the following day.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section filed 3-19-2019; operative
					 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA
					 pursuant to Government Code section
					 15570.40(b)
					 (Register 2019, No. 12).
Note: Authority cited: Sections
						15570.40
						and
						15606,
						Government Code; Section
						25215.74,
						Health and Safety Code; and Sections
						7051,
						8251,
						9251,
						30451,
						34013,
						38701,
						42020,
						42103,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Sections
						6538,
						7700,
						8828,
						30243,
						38433,
						43351,
						45352,
						46302,
						50120.2,
						55102
						and
						60332,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2c - Contesting a Jeopardy Determination › Section 35026 - Security Requirement for a Petition; Stay of Collection Activities

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A petition for
				  redetermination of a jeopardy determination will not be accepted unless the
				  taxpayer deposits the amount of security indicated in the notice of jeopardy
				  determination within the 10-day period for filing the petition as provided in
				  regulation 35025.
(b) Where the
				  person against whom a notice of jeopardy determination is issued files a timely
				  petition of the determination along with the security indicated in the notice
				  of jeopardy determination, collection activities for the amounts assessed by
				  the jeopardy determination will be stayed pending resolution of the
				  petition.
1. New
					 section 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.
2. New section
					 refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38).
					 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 12-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
3. New section
					 refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No.
					 51). 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 3-18-2019 or emergency language will
					 be repealed by operation of law on the following day.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section filed 3-19-2019; operative
					 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA
					 pursuant to Government Code section
					 15570.40(b)
					 (Register 2019, No. 12).
Note: Authority cited: Sections
						15570.40
						and
						15606,
						Government Code; Section
						25215.74,
						Health and Safety Code; and Sections
						7051,
						8251,
						9251,
						30451,
						34013,
						38701,
						42020,
						42103,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Sections
						6538,
						7700,
						8828,
						30243,
						38433,
						43351,
						45352,
						46302,
						50120.2,
						55102
						and
						60332,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2c - Contesting a Jeopardy Determination › Section 35028 - Persons Who May File an Application for Administrative Hearing; Manner of Filing; and Consolidation with Petition

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The person against whom a jeopardy
				  determination is made may file an application for an administrative hearing for
				  one or more of the following purposes:
(1) To
				  establish that the jeopardy determination is excessive.
(2) To establish that the sale of the
				  property that may be seized after issuance of the jeopardy determination, or
				  any part thereof, should be delayed pending the administrative hearing because
				  the sale would result in irreparable injury to the person.
(3) To request the release of all or part of
				  the property to the person.
(4) To
				  request a stay of collection activities.
(5) To request administrative review of any
				  other issue raised by the jeopardy determination.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2c - Contesting a Jeopardy Determination › Section 35029 - Limitation Period for Filing an Application for Administrative Hearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) An application
				  for administrative hearing must be filed within the earlier of 30 days from the
				  date that the notice of jeopardy determination was mailed or 30 days from the
				  date that the notice of jeopardy determination was personally served.
(b) An application for administrative hearing
				  filed after the expiration of the time period provided for in subdivision (a)
				  should be accompanied by a statement demonstrating why the person believes
				  there was good cause for the person's failure to file a timely
				  application.
(c) If good cause
				  existed for failing to file a timely application, an administrative hearing may
				  still be granted.
1. New
					 section 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.
2. New section
					 refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38).
					 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 12-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
3. New section
					 refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No.
					 51). 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 3-18-2019 or emergency language will
					 be repealed by operation of law on the following day.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section filed 3-19-2019; operative
					 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA
					 pursuant to Government Code section
					 15570.40(b)
					 (Register 2019, No. 12).
Note: Authority cited: Sections
						15570.40
						and
						15606,
						Government Code; Section
						25215.74,
						Health and Safety Code; and Sections
						7051,
						8251,
						9251,
						30451,
						34013,
						38701,
						42020,
						42103,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Sections
						6538.5,
						7700.5,
						8828.5,
						30243.5,
						38435,
						43352,
						45353,
						46303,
						50120.3,
						55103
						and
						60333,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2c - Contesting a Jeopardy Determination › Section 35030 - Contents of an Application for Administrative Hearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every application for administrative hearing must:
(a) Be in writing;
(b) Identify the purpose for which the person
				  has applied for an administrative hearing;
(c) State the specific factual or legal
				  grounds upon which the application is founded; and (d) Be signed by the person
				  against whom the jeopardy determination was made or the person's authorized
				  representative.
1. New
					 section 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.
2. New section
					 refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38).
					 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 12-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
3. New section
					 refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No.
					 51). 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 3-18-2019 or emergency language will
					 be repealed by operation of law on the following day.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section filed 3-19-2019; operative
					 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA
					 pursuant to Government Code section
					 15570.40(b)
					 (Register 2019, No. 12).
Note: Authority cited: Sections
						15570.40
						and
						15606,
						Government Code; Section
						25215.74,
						Health and Safety Code; and Sections
						7051,
						8251,
						9251,
						30451,
						34013,
						38701,
						42020,
						42103,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Sections
						6538.5,
						7700.5,
						8828.5,
						30243.5,
						38435,
						43352,
						45353,
						46303,
						50120.3,
						55103
						and
						60333,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 3 - Claims for Refund › Section 35033 - Persons Who May File a Claim for Refund; Limitations on Certain Claims

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Any taxpayer
				  who believes that it has overpaid tax, or interest or penalty thereon, or
				  believes it has paid to CDTFA any other refundable amount, may file a claim for
				  refund, subject to the limitations and conditions set forth in this
				  regulation.
(b) Motor Vehicle Fuel
				  Tax Law. A claim for refund based upon any of the following grounds must be
				  filed with the Controller and is not governed by this chapter:
(1) The motor vehicle fuel was purchased and
				  used for a purpose other than operating motor vehicles on public highways in
				  California.
(2) The motor vehicle
				  fuel was exported for use outside of California.
(3) The motor vehicle fuel was sold to the
				  armed forces of the United States for use in ships or aircraft, or for use
				  outside of California in a manner that would qualify for an exemption under
				  Revenue and Taxation Code section
				  7401.
(4) The motor vehicle fuel was purchased for
				  and used in construction equipment, which is exempt from vehicle registration
				  under the Vehicle Code.
(5) The
				  claimant is a supplier who sold motor vehicle fuel to a consulate office or
				  consulate employee under circumstances that would have entitled the supplier to
				  an exemption under Revenue and Taxation Code section
				  7401,
				  subdivision (a)(4).
(6) The
				  claimant is a supplier that:
(A) Removed motor
				  vehicle fuel from a rack and paid tax on that removal, or purchased tax-paid
				  motor vehicle fuel outside the bulk transfer/terminal system; and
(B) Delivered the tax-paid motor vehicle fuel
				  to another approved terminal from which the supplier subsequently removed the
				  tax-paid motor vehicle fuel at the terminal rack and paid a second tax on the
				  same amount of motor vehicle fuel.
(7) The claimant is a supplier who purchased
				  tax-paid motor vehicle fuel in the bulk transfer/terminal system and
				  subsequently removed the tax-paid motor vehicle fuel at the terminal rack, and
				  paid tax upon the same amount of motor vehicle fuel twice.
(8) The claimant provides public
				  transportation services and used tax-paid motor vehicle fuel to propel
				  passenger carrying vehicles used for the transportation of persons for hire,
				  compensation, or profit.
(9) The
				  claimant paid tax attributable to the distribution of motor vehicle fuel for
				  use or used in propelling a vessel operated by its owner on waters located on
				  private property owned or controlled by it.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 3 - Claims for Refund › Section 35034 - Limitation Period for a Claim for Refund

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A refund requested in a claim for refund
				  cannot be approved unless the claim for refund is filed within the time periods
				  provided in this regulation.
(b)
				  Except as stated in this regulation, a claim for refund is timely if it is
				  filed prior to the expiration of the last of the following time periods:
(1) Three years from the last day of the
				  calendar month following the close of the reporting period for which the
				  claimed overpayment was made;
(2)
				  Six months from the date the determination became final, if the claimed
				  overpayment was made under the notice of determination; or
(3) Six months from the date of the claimed
				  overpayment.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 3 - Claims for Refund › Section 35035 - Failure to File a Timely Claim for Refund

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A person's failure to file a claim for refund within the
					 applicable time period, as provided in regulation 35034, is a waiver of any
					 demand against the State on account of the overpayment.
1. New
					 section 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.
2. New section
					 refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38).
					 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 12-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
3. New section
					 refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No.
					 51). 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 3-18-2019 or emergency language will
					 be repealed by operation of law on the following day.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section filed 3-19-2019; operative
					 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA
					 pursuant to Government Code section
					 15570.40(b)
					 (Register 2019, No. 12).
Note: Authority cited: Sections
						15570.40
						and
						15606,
						Government Code; Section
						25215.74,
						Health and Safety Code; and Sections
						7051,
						8251,
						9251,
						30451,
						34013,
						38701,
						40171,
						41128,
						42020,
						42103,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Sections
						6905,
						8128,
						9152,
						30178,
						30178.1,
						30364,
						38604,
						40114,
						41103,
						43453,
						45653,
						46504,
						50141,
						55223,
						60507
						and
						60522,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 3 - Claims for Refund › Section 35036 - General Contents of a Claim for Refund

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) All Claims. A claim for refund must be in
				  writing, must be signed by the claimant or the claimant's authorized
				  representative, and must include:
(1) The
				  specific grounds or reasons upon which the claim is founded;
(2) The reporting period for which the
				  claimed overpayment was made;
(3)
				  The amount of the refund being claimed, if known; and
(4) Information necessary to contact the
				  claimant or claimant's authorized representative.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 3 - Claims for Refund › Section 35037 - Contents of a Claim for Refund Under Diesel Fuel Tax Law

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Notwithstanding regulation 35036, a claim for refund of a
					 payment made with respect to the Diesel Fuel Tax Law must be prepared and filed
					 in the following manner:
(a) Diesel
				  Fuel that is lost, sold, or removed.
(1) A
				  claim for refund must satisfy the requirements of subdivision (a)(2) if it is
				  based upon the grounds that:
(A) Tax was
				  imposed on the diesel fuel to which the claim relates; and
(B) The claimant bought or produced the
				  diesel fuel to which the claim relates and the same diesel fuel was:
1. Used for purposes other than operating
				  motor vehicles upon the public highways of California;
2. Exported for use outside of
				  California;
3. Used in construction
				  equipment that is exempt from registration under the Vehicle Code;
4. Used in the operation of a motor vehicle
				  on any highway that is under the jurisdiction of the United States Department
				  of Agriculture;
5. Used in any
				  motor vehicle owned by any county, city and county, city, district, or other
				  political subdivision or public agency;
6. Sold by a supplier to any consulate office
				  or consulate employee;
7. Lost in
				  the ordinary course of handling, transportation, or storage;
8. Sold to the United States, its agencies,
				  or instrumentalities;
9. Sold to a
				  train operator for use in a diesel-powered train or other off-highway
				  use;
10. Removed from an approved
				  terminal at the terminal rack, but only to the extent that the supplier can
				  show that the tax on the same amount of diesel fuel has been paid more than one
				  time by the same supplier; or
11.
				  Removed from an approved terminal at the terminal rack as part of dyed blended
				  biodiesel fuel, where tax is not imposed on that removal and tax had been
				  previously imposed on the biodiesel fuel portion of the dyed blended biodiesel
				  fuel, but only to the extent a supplier can show that the tax on that biodiesel
				  fuel has been paid by the same supplier.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 3 - Claims for Refund › Section 35038 - Additional Requirements for a Claim for Refund Filed Under the Cigarette and Tobacco Products Tax Law

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
In addition to the requirements of regulation 35036, a
					 claim for refund of amounts paid with regard to purchases of stamps or meter
					 register settings must satisfy the requirements of and be prepared and filed on
					 any form required by regulations 4061 through 4065.
1. New
					 section 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.
2. New section
					 refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38).
					 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 12-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
3. New section
					 refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No.
					 51). 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 3-18-2019 or emergency language will
					 be repealed by operation of law on the following day.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section filed 3-19-2019; operative
					 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA
					 pursuant to Government Code section
					 15570.40(b)
					 (Register 2019, No. 12).
Note: Authority cited: Sections
						15570.40
						and
						15606,
						Government Code; and Section
						30451,
						Revenue and Taxation Code. Reference: Sections
						30176,
						30176.1,
						30176.2,
						30177
						and
						30363,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 3 - Claims for Refund › Section 35039 - Filing a Claim for Refund

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  A claim for refund and related documents filed under any tax law administered
				  by CDTFA other than the Sales and Use Tax Law may be filed as specified in
				  subdivision (c) of regulation 35015 for the filing of a petition for
				  redetermination.
(b) Except as
				  provided in subdivision (c), a claim for refund and related documents under the
				  Sales and Use Tax Law may be filed as set forth in this subdivision, or as
				  otherwise expressly provided on CDTFA's website at
www.cdtfa.ca.gov
.
(1) Hand delivery: Audit Determination and
				  Refund Section, MIC 39, California Department of Tax and Fee Administration,
				  450 N Street, Sacramento, CA 95814.
(2) Mailing address: Audit Determination and
				  Refund Section, MIC 39, California Department of Tax and Fee Administration
				  P.O. Box 942879 Sacramento, CA 94279-0039.
(3) Email address:
				  BTFD-ADRS@cdtfa.ca.gov.
(4)
				  Facsimile number: (916) 445-2202.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 3 - Claims for Refund › Section 35040 - Assignment and Acknowledgment of a Claim for Refund

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
After receipt of a claim for refund, the assigned section
					 will promptly mail the claimant a letter acknowledging receipt of the claim for
					 refund and the contact information for the applicable staff within the assigned
					 section.
1. New
					 section 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.
2. New section
					 refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38).
					 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 12-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
3. New section
					 refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No.
					 51). 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 3-18-2019 or emergency language will
					 be repealed by operation of law on the following day.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section filed 3-19-2019; operative
					 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA
					 pursuant to Government Code section
					 15570.40(b)
					 (Register 2019, No. 12).
Note: Authority cited: Sections
						15570.40
						and
						15606,
						Government Code; Section
						25215.74,
						Health and Safety Code; and Sections
						7051,
						8251,
						9251,
						30451,
						34013,
						38701,
						40171,
						41128,
						42020,
						42103,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Sections
						6901,
						6902,
						8126,
						8128,
						9151,
						9152,
						30176,
						30176.1,
						30176.2,
						30177,
						30178,
						30178.1,
						30361,
						30362,
						38601,
						38602,
						40111,
						40112,
						41100,
						41101,
						43451,
						43452,
						45651,
						45652,
						46501,
						46502,
						50139,
						50140,
						55221,
						55222,
						60501,
						60502,
						60507,
						60521
						and
						60522,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 3 - Claims for Refund › Section 35042 - Action on a Claim for Refund

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The
				  assigned section must review the claim for refund and all other relevant
				  information available to it in reaching findings on behalf of BTFD, subject to
				  the oversight of the Deputy Director.
(b) If the assigned section finds that a
				  claim should be granted in its entirety, subject to subdivision (d), it will:
(1) Mail the taxpayer a notice of refund
				  showing the amount to be refunded; and
(2) Have a refund warrant prepared and sent
				  to the taxpayer after determining if such amounts should be credited or offset
				  against other liabilities as provided in regulation 35044.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 3 - Claims for Refund › Section 35045 - Combined Claim for Refund on Behalf of Class of Taxpayers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Where a person files a claim for refund
				  of sales or use tax, including State-administered local sales, transactions,
				  and use taxes, as a representative of a class of claimants, the representative
				  must establish:
(1) It is more beneficial to
				  the class and to the State to proceed as a combined claim for refund rather
				  than individually.
(2) The
				  existence and the composition of the class, including:
(A) A description of the members sufficient
				  to identify the persons making up the class.
(B) The number of persons in the
				  class.
(C) The manner in which and
				  the time when the class members will be notified of the pendency of the
				  combined claim.
(3) The
				  issues of law and fact that are or are not common to all class members, and the
				  approximate number of class members affected by each issue that is not common
				  to all.
(4) The representative's
				  written authority to act as representative for each class member, which
				  authority must authorize CDTFA to release to the representative any
				  confidential information in CDTFA's files that may be required in connection
				  with the claim. This statement may include a separate claim for refund by the
				  class member or may state that the class member joins in the combined
				  claim.
(5) The representative is a
				  member of the class and when and how the representative became a member. In
				  addition, any unique legal or factual issues pertaining to the representative's
				  claim and any differences between the representative's status as a class member
				  and that of any other class member must be described.
(6) The representative can fairly and
				  adequately protect the interests of each member of the class and the
				  representative's interests are not antagonistic to members of the
				  class.
(7) When requested by CDTFA
				  staff, that each member of the class has been notified of the pendency of the
				  claim and each member has had a reasonable opportunity to join in or be
				  excluded from the combined claim.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 4a - Successor's Request for Relief of Penalty Under the Sales and Use Tax Law › Section 35046 - Successor's Request for Relief of Penalty

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A successor requesting relief from penalties as provided in
					 regulation 1702, subdivision (d)(2), may include its request for relief in its
					 petition for reconsideration or amend its previously filed petition to include
					 such request. If the successor has not filed a petition for reconsideration and
					 does not intend to do so, the successor may file a request for relief from
					 penalties without filing a petition for reconsideration. Whether filed as part
					 of a petition for reconsideration or filed by itself, a successor's request for
					 relief from penalties must include a written statement signed under penalty of
					 perjury stating the facts upon which the claim for relief is based. Such
					 request for relief must be filed in accordance with the procedures in article
					 2A of this chapter for filing a petition for redetermination under the Sales
					 and Use Tax Law.
1. New
					 article 4A (section
					 35046) and section 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.
2. New article
					 4A (section
					 35046) and section refiled
					 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38).
					 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 12-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
3. New article
					 4A (section
					 35046) and section refiled
					 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No. 51).
					 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 3-18-2019 or emergency language will
					 be repealed by operation of law on the following day.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New article 4A (section
					 35046) and section filed
					 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only.
					 Exempt from the APA pursuant5to Government Code section
					 15570.40(b)
					 (Register 2019, No. 12).
Note: Authority cited: Sections
						15570.40
						and
						15606,
						Government Code; and Section
						7051,
						Revenue and Taxation Code. Reference: Section
						6814,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 4b - Other Requests for Relief of Penalties and Interest › Section 35048 - Authority to Grant Relief of Penalty for Reasonable Cause and Contents of a Request for Such Relief

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Authority to Grant Relief. If a taxpayer's failure to make a timely return,
				  report, payment, or prepayment, or failure to comply with a written notice
				  issued under Revenue and Taxation Code section
				  6074,
				  subdivision (a) is due to reasonable cause and circumstances beyond the
				  person's control, and occurred notwithstanding the exercise of ordinary care
				  and the absence of willful neglect, the taxpayer may be relieved of the
				  penalties imposed under:
(1) Sales and Use
				  Tax Law: Revenue and Taxation Code sections
				  6074,
				  6476,
				  6477,
				  6479.3,
				  6480.4,
				  6480.8,
				  6511,
				  6565,
				  6591,
				  7051.2,
				  7073,
				  and
				  7074.
(2) Motor Vehicle Fuel Tax Law: Revenue and
				  Taxation Code sections
				  7655,
				  7659.5,
				  7659.6,
				  7659.9,
				  7660,
				  7705,
				  7713,
				  7726,
				  and
				  7727.
(3) Use Fuel Tax Law: Revenue and Taxation
				  Code sections
				  8760,
				  8801,
				  8854,
				  and
				  8876.
(4) Cigarette and Tobacco Products Tax Law:
				  Revenue and Taxation Code sections
				  30171,
				  30190,
				  30221,
				  30264,
				  and
				  30281.
(5) Timber Yield Tax Law: Revenue and
				  Taxation Code sections
				  38421
				  and
				  38451.
(6) Energy Resources Surcharge Law: Revenue
				  and Taxation Code sections
				  40067,
				  40081,
				  40096,
				  and
				  40101.
(7) Emergency Telephone Users Surcharge Law:
				  Revenue and Taxation Code sections
				  41060,
				  41080,
				  41090,
				  and
				  41095.
(8) Hazardous Substances Tax Law: Revenue and
				  Taxation Code sections
				  43155,
				  43170,
				  and
				  43306.
(9) Integrated Waste Management Fee Law:
				  Revenue and Taxation Code sections
				  45153,
				  45160,
				  and
				  45306.
(10) Oil Spill Response, Prevention, and
				  Administration Fees Law: Revenue and Taxation Code sections
				  46154,
				  46154.1,
				  46160,
				  46251,
				  and
				  46356.
(11) Underground Storage Tank Maintenance Fee
				  Law: Revenue and Taxation Code sections
				  50112,
				  50112.7,
				  and
				  50119.
(12) Fee Collection Procedures Law: Revenue
				  and Taxation Code sections
				  34013,
				  55042,
				  55050,
				  and
				  55086.
(13) Diesel Fuel Tax Law: Revenue and
				  Taxation Code sections
				  60207,
				  60250,
				  60301,
				  60338,
				  60355,
				  60361,
				  and
				  60361.5.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 4b - Other Requests for Relief of Penalties and Interest › Section 35049 - Authority to Grant Relief of Interest Due to Unreasonable Error or Delay and Contents of a Request for Such Relief

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A taxpayer
				  may be relieved of interest imposed under the Sales and Use Tax Law, Motor
				  Vehicle Fuel Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law,
				  Timber Yield Tax Law, Energy Resources Surcharge Law, Emergency Telephone Users
				  Surcharge Law, Hazardous Substances Tax Law, Integrated Waste Management Fee
				  Law, Oil Spill Response, Prevention, and Administration Fees Law, Underground
				  Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel
				  Fuel Tax Law, if the taxpayer was charged interest due to an unreasonable error
				  or delay:
(1) By CDTFA staff acting in their
				  official capacity; and
(2) No
				  significant aspect of the error or delay is attributable to an act or failure
				  to act by the taxpayer.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 4b - Other Requests for Relief of Penalties and Interest › Section 35050 - Authority to Grant Relief of Tax Due to Reasonable Reliance on Written Advice and Contents of a Request for Such Relief

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A taxpayer may be relieved from liability
				  for the payment of a tax imposed under the laws identified in subdivision (c),
				  including any penalties and interest added thereto, where the liabilities
				  resulted from the taxpayer's failure to make a timely report, return, or
				  payment and such failure is found to be due to reasonable reliance on:
(1) Written advice given under the conditions
				  set forth in regulation 1705, subdivision (b) or regulation 4902, subdivision
				  (b);
(2) Written advice given in a
				  prior audit of that taxpayer under the conditions set forth in regulation 1705,
				  subdivision (c) or regulation 4902, subdivision (c);
(3) Written advice in the form of an
				  annotation or legal ruling of counsel under the conditions set forth in
				  regulation 1705, subdivision (d) or regulation 4902, subdivision (d);
				  or
(4) Written advice requested by
				  a trade or industry association or franchisor, on the taxpayer's behalf, under
				  the conditions set forth in regulation 1705, subdivision (e) or regulation
				  4902, subdivision (e).
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 4b - Other Requests for Relief of Penalties and Interest › Section 35051 - Authority to Grant Relief Due to Disaster and Contents of a Request for Such Relief

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) If a
				  taxpayer's failure to make a timely return or payment was due to a disaster,
				  and occurred notwithstanding the exercise of ordinary care and the absence of
				  willful neglect, the taxpayer may be relieved of interest imposed under:
(1) Sales and Use Tax Law: Revenue and
				  Taxation Code sections
				  6459,
				  6480.4,
				  6513,
				  6591,
				  and
				  6592.5.
(2) Motor Vehicle Fuel Tax Law: Revenue and
				  Taxation Code sections
				  7655,
				  7656,
				  7659.9,
				  7661,
				  and
				  7706.
(3) Use Fuel Tax Law: Revenue and Taxation
				  Code sections
				  8754,
				  8760,
				  8803,
				  and
				  8876.
(4) Cigarette and Tobacco Products Tax Law:
				  Revenue and Taxation Code sections
				  30171,
				  30185,
				  30190,
				  30223,
				  and
				  30281.
(5) Timber Yield Tax Law: Revenue and
				  Taxation Code sections
				  38405,
				  38423,
				  and
				  38451.
(6) Energy Resources Surcharge Law: Revenue
				  and Taxation Code sections
				  40065,
				  40067,
				  40083,
				  and
				  40101.
(7) Emergency Telephone Users Surcharge Law:
				  Revenue and Taxation Code sections
				  41054,
				  41060,
				  41082,
				  and
				  41095.
(8) Hazardous Substances Tax Law: Revenue and
				  Taxation Code sections
				  43154,
				  43155,
				  43170,
				  and
				  43201.
(9) Integrated Waste Management Fee Law:
				  Revenue and Taxation Code sections
				  45152,
				  45153,
				  45160,
				  and
				  45201.
(10) Oil Spill Response, Prevention, and
				  Administration Fees Law: Revenue and Taxation Code sections
				  46153,
				  46154,
				  46160,
				  and
				  46253.
(11) Underground Storage Tank Maintenance Fee
				  Law: Revenue and Taxation Code sections
				  50111,
				  50112,
				  and
				  50112.7.
(12) Fee Collection Procedures Law: Revenue
				  and Taxation Code sections
				  55041,
				  55042,
				  55050,
				  and
				  55061.
(13) Diesel Fuel Tax Law: Revenue and
				  Taxation Code sections
				  60207,
				  60208,
				  60250,
				  60302,
				  and
				  60339.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 4b - Other Requests for Relief of Penalties and Interest › Section 35053 - Assignment for Review of a Request for Relief

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A request for relief included in or
				  associated with a petition for redetermination, petition for reconsideration,
				  or claim for refund will be assigned, acknowledged, and reviewed as part of
				  that petition or claim in accordance with the procedures applicable to such
				  petition or claim.
(b) A request
				  for relief that is not included in or associated with a petition for
				  redetermination, petition for reconsideration, or claim for refund will be
				  assigned for review as follows:
(1) Sales and
				  Use Tax.
(A) A request for relief of an
				  amount included in a return will be assigned for review by the Return Analysis
				  Section, whether the amount has been paid or not.
(B) A request for relief of an unpaid amount
				  that was not included in a return will be assigned for review by the Petitions
				  Section.
(C) A request for relief
				  of an amount that was not included in a return that is paid at the time the
				  request is filed will be treated as a claim for refund, and assigned for review
				  by the Audit Determination and Refund Section under the procedures contained in
				  article 3 of this chapter.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 4c - Request for Innocent Spouse Relief › Section 35055 - Request for Innocent Spouse Relief

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Notwithstanding any other provision in
				  this chapter, the provisions of this regulation are applicable to a request for
				  innocent spouse relief.
(b) Who May
				  Request Relief. A divorced or separated spouse or registered domestic partner
				  may request innocent spouse relief regarding taxes imposed under the Sales and
				  Use Tax Law, Motor Vehicle Fuel Tax Law, Use Fuel Tax Law, Diesel Fuel Tax Law,
				  Cigarette and Tobacco Products Tax Law, Timber Yield Tax Law, Energy Resources
				  Surcharge Law, Emergency Telephone Users Surcharge Law, Hazardous Substances
				  Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention
				  and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, and
				  Fee Collection Procedures Law.
(c)
				  Request Requirements. An individual seeking relief under subdivision (b) must
				  file a written request for innocent spouse relief that is signed and dated by
				  the individual seeking relief and specifically requests innocent spouse relief.
				  The request must identify the tax from which that relief is sought, include the
				  applicable tax account number, and provide a specific explanation as to why the
				  individual requesting relief believes he or she should not be held responsible
				  for the liability at issue. A completed form provided by CDTFA for use as a
				  request for innocent spouse relief will satisfy these requirements.
(d) Filing Requests.
(1) A request for innocent spouse relief may
				  be filed if, at the time relief is requested, the individual requesting relief
				  is no longer married to or is legally separated from the non-requesting spouse
				  or registered domestic partner, or the requesting individual is no longer a
				  member of the same household as the non-requesting spouse or registered
				  domestic partner.
(2) A request for
				  innocent spouse relief and related documents may 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: Offer in Compromise
				  Section, MIC 52, California Department of Tax and Fee Administration, 450 N
				  Street, Sacramento, CA 95814.
(B)
				  By mail to: Offer in Compromise Section, MIC 52, California Department of Tax
				  and Fee Administration, P.O. Box 942879, Sacramento, CA 94279-0052.
(C) By facsimile to: (916)
				  322-7940.