reglab/statecodes huggingface dataset:
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 3 - Claims for Refund › Section 5237 - Chief Deputy Director Approval Required for Refunds over $100,000

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) If the assigned
				  section determines that a refund in excess of $100,000 should be granted, the
				  recommendation for the proposed refund must be submitted to the Chief Deputy
				  Director for approval except where such a claim is for overpayment of insurance
				  tax prepayments.
(b) Once the
				  recommendation is submitted to the Chief Deputy Director, the Chief Deputy
				  Director may approve the assigned section's recommendation or exercise
				  discretion to make the Chief Deputy Director's own determination as to whether
				  the claim for refund should be granted, denied, or granted in part and denied
				  in part, and may do so without further documentation or testimony from the
				  taxpayer.
(1) If the Chief Deputy Director
				  approves the assigned section's recommendation to grant a refund, the assigned
				  section will send the taxpayer a notice of refund showing the amount to be
				  refunded, and will 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 section
				  5238.
(2) If the Chief Deputy Director makes his or
				  her own determination, then the Chief Deputy Director will send the taxpayer a
				  letter notifying the taxpayer of the determination. If the result of the Chief
				  Deputy Director's determination will be more favorable to the taxpayer than the
				  result of the assigned section's recommended determination, then the Chief
				  Deputy Director's letter shall advise the taxpayer that its claim for refund
				  will be granted or denied in accordance with the Chief Deputy Director's
				  determination. However, if the result of the Chief Deputy Director's
				  determination will be less favorable to the taxpayer than the result of the
				  assigned section's recommended determination, then:
(A) The letter shall advise the taxpayer that
				  the claim for refund will be granted or denied in accordance with the Chief
				  Deputy Director's determination, unless the taxpayer requests an appeals
				  conference or Board hearing within 30 days of the date of the letter;
				  and
(B) If the taxpayer thereafter
				  timely requests an appeals conference or Board hearing and the request is not
				  denied under section
				  5236, the Board Proceedings
				  Division will schedule an appeals conference; otherwise, the claim for refund
				  will be granted or denied in accordance with the Chief Deputy Director's
				  findings.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 3 - Claims for Refund › Section 5238 - Credits and Offsets May Reduce Refunds

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The amount shown as a refund on a notice
				  of refund is the amount due to the claimant. However, that amount will not be
				  paid directly to the claimant if it is subject to being credited or offset
				  against other amounts owed by the claimant, which are then due and
				  payable.
(b) Any portion of a
				  claimant's refund remaining after the refund has been credited or offset
				  against other amounts that are then due and payable from the claimant will be
				  refunded to the claimant and paid to the claimant.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Repealer of subsection (c) and 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. Repealer of
					 subsection (c) and amendment of NOTE 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.
4. Repealer of
					 subsection (c) and amendment of NOTE 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.
8.
					 Reinstatement of section as it existed prior to 3-19-2018 emergency amendment
					 by operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
9. Repealer of subsection (c) and amendment
					 of NOTE 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: Section
						15606,
						Government Code; and Sections
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Sections
						12426
						and
						12977,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 3 - Claims for Refund › Section 5239 - Combined Claims for Refund on Behalf of Class of Taxpayers. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Repealer 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. Repealer
					 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.
4. Repealer
					 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.
5.
					 Reinstatement of section as it existed prior to 3-19-2018 emergency repeal by
					 operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
6. Repealer 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: Section
						15606(a),
						Government Code; and Sections
						7051,
						7202,
						7203,
						7261,
						7262
						and
						7270,
						Revenue and Taxation Code. Reference: Sections
						6814,
						6904
						and
						6932,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 4a - Requests for Innocent Spouse Relief › Section 5240 - Persons Who May File, Contents of, and Manner of Filing Requests for Innocent Spouse Relief

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Who
				  May Request Relief. A divorced or separated individual may file a request for
				  innocent spouse relief with the Board regarding taxes imposed under the
				  Alcoholic Beverage Tax Law.
(b)
				  Request Requirements. A request for innocent spouse relief must be:
(1) In writing.
(2) Signed and dated by the individual
				  requesting relief.
(3) Specifically
				  request innocent spouse relief.
(4)
				  Identify the tax from which relief is sought.
(5) Contain all of the information requested
				  on Form BOE-682-A, including a specific explanation as to why the individual
				  requesting relief believes he or she should not be held responsible for the
				  liability at issue.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 4a - Requests for Innocent Spouse Relief › Section 5241 - Acknowledgement and Review of Requests for Innocent Spouse Relief

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Acknowledgment.
				  When the Board Proceedings Division receives a request for innocent spouse
				  relief, it will:
(1) Send the individual
				  requesting relief an acknowledgement letter containing the contact information
				  for the Board Proceedings Division, and include a questionnaire and financial
				  statement for the individual requesting relief to complete and
				  return.
(2) Inform the
				  non-requesting spouse that the request has been filed and the basis for the
				  request, and permit the non-requesting spouse to submit information to support
				  or counter the request.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 4b - Successor's Request for Relief of Penalty Under the Sales and Use Tax Law [Repealed] › Section 5243 - Successor's Request for Relief. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 article 4B (section
					 5243) and section filed 1-7-2008;
					 operative 2-6-2008 (Register 2008, No. 2).
2. Repealer of article 4B
					 (section 5243) 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.
3. Repealer of
					 article 4B (section
					 5243) 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.
4. Repealer of
					 article 4B (section
					 5243) 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.
5.
					 Reinstatement of section as it existed prior to 3-19-2018 emergency repeal by
					 operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
6. Repealer of article 4B (section
					 5243) and 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: Section
						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 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 4c - Other Requests for Relief of Penalties and Interest › Section 5245 - Authority to Grant Relief for Reasonable Cause and Contents of Requests for Relief for Reasonable Cause

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Authority to Grant Relief. If a person's
				  failure to make a timely return, report, payment, or prepayment 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 person may be relieved of the following penalties imposed under:
(1) Tax on Insurers Law. Revenue and Taxation
				  Code sections
				  12258,
				  12287,
				  12631,
				  12632,
				  and
				  12633.
(2) Alcoholic Beverage Tax Law. Revenue and
				  Taxation Code sections
				  32252,
				  32260,
				  32291,
				  and
				  32305.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 4c - Other Requests for Relief of Penalties and Interest › Section 5246 - Authority to Grant Relief Due to Unreasonable Error or Delay and Contents of Requests for Relief Due to Unreasonable Error or Delay

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A person may be relieved of interest
				  imposed under the tax laws described in subdivision (b), if the person was
				  charged interest due to:
(1) Unreasonable
				  error or delay:
(A) By Board Staff acting in
				  his or her official capacity; and
(B) No significant aspect of the error or
				  delay is attributable to an act or failure to act by the tax or fee
				  payer.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 4c - Other Requests for Relief of Penalties and Interest › Section 5247 - Authority to Grant Relief Due to Reasonable Reliance on Written Advice and Contents of Requests for Relief Due to Reasonable Reliance on Written Advice

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A
				  person may be relieved from liability for the payment of a tax imposed under
				  the tax laws identified in subdivision (c), including any penalties and
				  interest added thereto, where the liabilities resulted from the person'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 California Code of Regulations,
				  title 18, section
				  4902, subdivision (b);
(2) Written advice given in a prior audit of
				  that person under the conditions set forth in California Code of Regulations,
				  title 18, section
				  4902, subdivision (c);
(3) Written advice in the form of an
				  annotation or legal ruling of counsel under the conditions set forth in
				  California Code of Regulations, title 18, section
				  4902, subdivision (d);
				  or
(4) Written advice requested by
				  a trade or industry association, on the person's behalf, under the conditions
				  set forth in California Code of Regulations, title 18, section
				  4902, subdivision
				  (e).
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 4c - Other Requests for Relief of Penalties and Interest › Section 5248 - Authority to Grant Relief Due to Disaster and Contents of Requests for Relief Due to Disaster

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) If
				  a person'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 person may be relieved of interest imposed under:
(1) Tax on Insurers Law. Revenue and Taxation
				  Code sections
				  12258,
				  12287,
				  12307,
				  12631,
				  and
				  12632.
(2) Alcoholic Beverage Tax Law. Revenue and
				  Taxation Code sections
				  32252,
				  32253,
				  32260,
				  and
				  32291.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 4c - Other Requests for Relief of Penalties and Interest › Section 5249 - Filing Requests for Relief

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  A request for relief of an unpaid amount may be filed in the manner provided in
				  section 5216 for the filing of a petition
				  for redetermination concerning the same tax law at issue in the request for
				  relief.
(b) A request for relief of
				  a previously paid amount may be filed in the manner provided in section
				  5233 for the filing of a claim for
				  refund concerning the same tax law at issue in the request for
				  relief.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Amendment of section 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.
3. Amendment
					 of section and NOTE 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.
4. Amendment
					 of section and NOTE 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.
5.
					 Reinstatement of section as it existed prior to 3-19-2018 emergency amendment
					 by operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
6. Amendment of section and NOTE 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: Section
						15606,
						Government Code; and Sections
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Sections
						12636,
						12637,
						32255,
						32256,
						32256.5
						and
						32257,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 4c - Other Requests for Relief of Penalties and Interest › Section 5249.6 - Reviewing Requests for Relief

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The assigned Board Staff will review a
				  request for relief to:
(1) Determine if the
				  request satisfies the requirements of this article 4C; and
(2) Determine if relief is
				  warranted.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 5 - Petitions for Reallocation of Local and District Taxes [Repealed] › Section 5250 - Petitions for Reallocation of Local and District Taxes. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code;
						and Sections
						7202,
						7203,
						7261,
						7262
						and
						7270,
						Revenue and Taxation Code. Reference: Sections
						7209 and
						7223,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 5.5 - Cigarette and Tobacco Products Licensing Act Appeals and Petitions for Recovery of Seized Cigarette and Tobacco Products [Repealed] › Section 5255 - Cigarette and Tobacco Products Licensing Act Appeals. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						22971.2,
						Business and Professions Code. Reference: Sections
						22973.1,
						22974.7,
						22977.2,
						22978.7,
						22979
						and
						22979.7,
						Business and Professions Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 5.5 - Cigarette and Tobacco Products Licensing Act Appeals and Petitions for Recovery of Seized Cigarette and Tobacco Products [Repealed] › Section 5256 - Petitions for Recovery of Seized Cigarette and Tobacco Products. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						22971.2,
						Business and Professions Code; and Section
						30451,
						Revenue and Taxation Code. Reference: Sections
						22974.3,
						22978.2
						and
						22980.2,
						Business and Professions Code; and Section
						30438,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 6 - Appeals Conferences › Section 5260 - Referral to Appeals Attorney for Appeals Conference; Preferred Location for Appeals Conference

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  If a petition for redetermination, claim for refund, or request for innocent
				  spouse or other equitable relief is referred to the Appeals Attorney for an
				  appeals conference, Board Staff will contact the petitioner, claimant, or
				  person requesting relief
(1) To verify and
				  update the person's contact information; and
(2) Inquire as to whether the person would
				  prefer that the appeals conference be held at a specific
				  location.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 6 - Appeals Conferences › Section 5263 - Ways to Expedite an Appeals Conference

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Board Proceedings Staff will schedule an
				  appeals conference within 60 days of receiving written notice that the
				  petitioner, claimant, or person requesting relief has agreed to:
(1) Attend an appeals conference at the
				  Board's headquarter;
(2)
				  Participate in a telephone conference (Board Staff will place the
				  call).
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 6 - Appeals Conferences › Section 5264 - Conducting the Appeals Conference; Parties to the Appeals Conference; Nature of the Appeals Conference; Additional Submissions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The appeals conference will be held by an
				  Appeals Attorney conference holder who has not had any prior involvement in the
				  appeal being discussed at the appeals conference. It is the responsibility of
				  the Appeals Attorney to take a fresh look at the law and the facts and make the
				  Appeals Attorney's own objective recommendation.
(b) Generally, one or more representatives
				  from the appropriate Department will be present at the appeals conference to
				  provide the Department's position in the appeal. Where appropriate, other Board
				  Staff may be present at the appeals conference.
(c) A representative from another state
				  agency may be present at appeals conferences where the tax at issue is
				  administered by the representative's agency. Such a representative will provide
				  his or her agency's position in the appeal.
(d) The appeals conference is not an
				  adversarial proceeding; it is an informal discussion of the relevant facts and
				  applicable laws. It is important that all relevant information be presented to
				  the Appeals Attorney. A party may submit additional written arguments and
				  documentary evidence to the Appeals Attorney at any time before or during the
				  appeals conference, but may do so after the conference only with the consent of
				  the Appeals Attorney.
(1) If any party
				  requests permission to submit additional written arguments, documentary
				  evidence, or both after the appeals conference and the conference holder
				  concludes that the additional submission should be accepted, he or she will
				  grant that party at least 15 days, but not more than 30 days without the
				  consent of the Chief Counsel, to submit such arguments and evidence from the
				  date the request is made. The conference holder will also grant the other party
				  at least 15 days, but not more than 30 days without the consent of the Chief
				  Counsel, to respond after that submission.
(2) The Appeals Attorney may, at any time
				  before the appeal is final, request additional written argument, analysis, or
				  documentation from any party, and when it does so, will determine how long to
				  provide the party to respond and will so inform the party. The Appeals Attorney
				  will also determine whether a response should be submitted by the other party,
				  and if so will advise that party when the response is due.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 6 - Appeals Conferences › Section 5265 - Issuance and Contents of a Decision and Recommendation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Within 90 days after the submission of
				  any additional documents as authorized in section
				  5264, subdivision (d), Appeals
				  Staff must issue a written report containing Appeals Staff's findings, called a
				  Decision and Recommendation, copies of which must be sent to all parties. The
				  Chief Counsel may allow additional time beyond the 90 days to prepare the
				  Decision and Recommendation. Both the request for additional time and the
				  granting of additional time must be in writing and copies provided to all
				  parties to the appeals conference.
(b) If a party does not appear at the appeals
				  conference, the Decision and Recommendation will be based on all of the
				  information in the file and any additional information provided by the parties,
				  including information provided at the appeals conference.
(c) The Decision and Recommendation must
				  include all of the following:
(1) A concise
				  statement of each issue raised by the petitioner, claimant, or person
				  requesting relief;
(2) The position
				  of Board Staff in the appropriate Department on each issue raised by the
				  petitioner, claimant, or person requesting relief;
(3) A statement of the relevant law
				  applicable to each issue raised by the petitioner, claimant, or person
				  requesting relief;
(4) A clear
				  application of the relevant law to all the relevant information presented to
				  Appeals Staff;
(5) Appeals Staff's
				  conclusions and recommendations after applying the relevant law to all of the
				  relevant information; and
(6) A
				  summary of any additional information or documentation that was not presented
				  to Appeals Staff, which might be relevant to a resolution of the issues raised
				  by the petitioner, claimant, or person requesting relief.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 6 - Appeals Conferences › Section 5266 - Appeals Attorney Recommendations; Requests for Reconsideration; Requests for Board Hearings; Supplemental Decision and Recommendation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The Appeals Attorney may make the
				  following recommendations in the Decision and Recommendation:
(1) Deny the appeal in its
				  entirety.
(2) Grant the appeal in
				  its entirety.
(3) Grant the appeal
				  in part.
(4) That the appropriate
				  Department perform a reaudit as specified in the Decision and
				  Recommendation.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 6 - Appeals Conferences › Section 5267 - Issuance of Post Appeals Conference Notices; Board Approval

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following rules apply where there is no timely request
					 for Board hearing, or a request for a discretionary Board hearing has been
					 denied, following the issuance of the Decision and Recommendation or, if
					 applicable, Supplemental Decision and Recommendation.
(a) The recommendation of the Appeals
				  Attorney will be held in abeyance, if:
(1) The
				  facts and circumstances involved in the taxpayer's appeal are similar to the
				  facts and circumstances involved in another pending matter;
(2) The Appeals Attorney's recommendation to
				  grant or deny the taxpayer's appeal in whole or in part may have a direct or
				  indirect effect on the outcome of the other pending matter; and
(3) The Chief Counsel determines that the
				  Department, the Appeals Attorney, or the Board needs to review or decide the
				  other pending matter in conjunction with the taxpayer's
				  appeal.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 6 - Appeals Conferences › Section 5268 - Procedures for Conducting Board Hearings

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Board hearings will be conducted under the hearing
					 procedures set forth in chapter 5 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. Amendment
					 of NOTE 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.
4. Amendment
					 of NOTE 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.
5.
					 Reinstatement of section as it existed prior to 3-19-2018 emergency amendment
					 by operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
6. Amendment of NOTE 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: Section
						15606(a),
						Government Code; Sections
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Sections
						12428,
						12978,
						32301
						and
						32402,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 7 - Optional Briefs for Board Hearings › Section 5270 - Requirements for Briefs; Briefing Schedule; Non-Party Briefs; Additional Briefing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Optional Briefing. The parties to a Board hearing may submit briefs in
				  accordance with the rules set forth in this section. However, all briefs
				  permitted to be filed under this section, other than briefs required by
				  paragraphs (1) and (3) of subdivision (f), are optional.
(b) Requirements for Briefs.
(1) Timeliness. All briefs must be filed
				  within the time periods provided in this section unless an extension is granted
				  by the Chief Counsel in accordance with section
				  5271.
(2) Filing. All briefs permitted or required
				  to be filed by this section shall be filed in accordance with section
				  5570 of this division.
All briefs shall also be mailed or personally delivered to
					 the other parties to the Board hearing, other than the Department represented
					 at the appeals conference.
(3) Format. Briefs may not exceed:
(A) 30 typed or handwritten, double-spaced,
				  or 15 typed or handwritten, single-spaced;
(B) 8 1/2" by 11" pages;
(C) Printed only on one side in a type-font
				  size of at least 10 points or 12 characters per inch, or the
				  equivalent;
(D) Excluding
				  exhibits.
(4) The Chief
				  Counsel may extend the page limit in paragraph (3) prior to the deadline for
				  filing a brief based upon a written application setting forth circumstances
				  that justify additional pages. In the event a brief does not conform to the
				  form and page limits specified above, the submitted brief may be returned by
				  the Chief of Board Proceedings. If a brief is so returned, the party will be
				  given 10 days to comply with the form and page limits, and failure to do so
				  within the 10-day period constitutes a waiver of the opportunity to submit the
				  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 1 - Application of Chapter and Definitions › Section 5310 - Application of Chapter

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  This chapter applies to:
(1) Petitions for
				  reassessment of unitary and nonunitary assessed value and escaped or excessive
				  assessment of state-assessed properties (including petitions for abatement of
				  penalty), petitions for correction of assessment allocation, petitions for
				  reassessment of private railroad car value, and assessment factor hearings for
				  state-assessed properties and private railroad cars;
(2) Applications for review, equalization,
				  and adjustment of the assessment of publicly-owned lands and improvements under
				  subdivision (g) of section
				  11 of article XIII of the
				  California Constitution;
(3)
				  Petitions objecting to the County-Assessed Properties Division's findings of
				  ineligibility for an organizational clearance certificate under section
				  254.6
				  of the Revenue and Taxation Code, denials of claims for supplemental clearance
				  certificates under Revenue and Taxation Code section
				  214,
				  subdivision (g) and California Code of Regulations, title 18, section
				  140.2, and claims for the
				  veterans' organization exemption under Revenue and Taxation Code section
				  215.1.
(4) Petitions filed with the Board by county
				  assessors under Government Code section
				  15640 et
				  seq.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 1 - Application of Chapter and Definitions › Section 5311 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following definitions apply to this chapter:
(a) "Appeals Conference" means a conference
				  conducted by the Appeals Attorney, at which all parties are entitled to attend
				  and at which issues raised in the petition are to be discussed, and if
				  possible, resolved.
(b) "Appraisal
				  Data Report" means, for state assesses subject to the provisions of article 2
				  of this chapter, a document and data sheet that accompany the Board's value
				  determination required to be mailed to each state assessee between the first
				  day of January and the first day of June of each year. The appraisal data
				  report sets forth the State-Assessed Properties Division's value recommendation
				  to the Board and a summary of the State-Assessed Properties Division's value
				  indicators.
(c) "County-Assessed
				  Properties Division" means the unit of the Board's Property Tax Department
				  responsible for making determinations of eligibility for organizational
				  clearance certificates and supplemental clearance certificates or the unit of
				  the Board's Property Tax Department responsible for reviewing the assessment
				  practices of county assessors under Government Code section
				  15640 et
				  seq., where appropriate.
(d) "Legal
				  Unit" means the Board's Legal Unit.
(e) "Organizational Clearance Certificate"
				  means a certificate issued by the Board under Revenue and Taxation Code section
				  254.6.
(f) "Party" means:
(1) For petitions described in section
				  5310, subdivision (a)(1), the
				  petitioner and the State-Assessed Properties Division;
(2) For applications described in section
				  5310, subdivision (a)(2), the
				  petitioner and the county assessor and tax agency whose assessment is
				  questioned by a petition described in section
				  5310, subdivision
				  (a)(2);
(3) For petitions described
				  in section
				  5310, subdivision (a)(3), the
				  petitioner and the County-Assessed Properties Division;
(4) For petitions described in section
				  5310, subdivision (a)(4), the
				  petitioner and the County-Assessed Properties Division.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 1 - Application of Chapter and Definitions › Section 5312 - Application of Articles 2, 3, and 4

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) State-Assessed Property and Private
				  Railroad Cars. The provisions of article 2 of this chapter apply to petitions
				  described in section
				  5310, subdivision (a)(1), and do
				  not apply to any other petitions.
(b) Other Property Tax Petitions. The
				  provisions of article 3 of this chapter apply to petitions described in section
				  5310, subdivision (a)(2), (a)(3),
				  and (a)(4), and do not apply to any other petitions.
(c) General Board Hearing Procedures. The
				  provisions of article 4 of this chapter apply to all petitions described in
				  section 5310.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Amendment of subsection (b) 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: Section
						15606,
						Government Code; and Section
						11651,
						Revenue and Taxation Code. Reference: Sections
						721,
						721.5,
						747,
						759
						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 2 - Petitions for Reassessment of State-Assessed Property and Private Railroad Cars › Subarticle 1 - Application of Article › Section 5321 - Application of Article

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
This article applies to petitions for reassessment of
						unitary and nonunitary assessed value and escaped or excessive assessment of
						state-assessed properties (including petitions for abatement of penalty),
						petitions for correction of assessment allocation, petitions for reassessment
						of private railroad car value, and assessment factor hearings for
						state-assessed properties and private railroad cars.
1. New
						article 2 (subchapters 1-8), subchapter 1 (section
						5321) and section filed 1-7-2008;
						operative 2-6-2008 (Register 2008, No. 2).
2. Editorial change
						renaming subchapter 1 to subarticle 1 (Register 2008, No.
						13).
Note: Authority cited: Section
						  15606,
						  Government Code; and Section
						  11651,
						  Revenue and Taxation Code. Reference: Sections
						  721,
						  721.5,
						  747,
						  759
						  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 2 - Petitions for Reassessment of State-Assessed Property and Private Railroad Cars › Subarticle 2 - Assessments and Assessment Factor Hearings › Section 5322.5 - Validity of Assessment

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Validity of Assessment or Taxes. The failure to receive
						any notice required to be given by the Board or the failure of the Board to
						complete any action by a date specified under this article does not affect the
						validity of an assessment or the validity of any taxes levied pursuant
						thereto.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
Note: Authority cited: Section
						  15606,
						  Government Code; and Section
						  11651,
						  Revenue and Taxation Code. Reference: Section
						  725,
						  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 2 - Petitions for Reassessment of State-Assessed Property and Private Railroad Cars › Subarticle 3 - Contents of Petitions and Filing Deadlines › Section 5323 - Time for Filing of Petitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Unitary Value or Penalty. If a state assessee disagrees with the value or
					 penalty determined by the Board as set forth in the Notice of Unitary Assessed
					 Value, the assessee must file a Petition for Reassessment of Unitary Value by
					 July 20 of the calendar year in which the Notice of Unitary Assessed Value was
					 issued.
(b) Correction of
					 Assessment Allocation. If a state assessee disagrees with an assessment
					 allocation, the assessee must file a Petition for Correction of Assessment
					 Allocation by July 20 of the calendar year in which the Notice of Assessment
					 Allocation was issued.
(c)
					 Nonunitary Value or Penalty. If a state assessee disagrees with the value or
					 penalty determined by the Board as set forth in the Notice of Nonunitary
					 Assessed Value, the assessee must file a Petition for Reassessment of
					 Nonunitary Value by September 20 of the calendar year in which the Notice of
					 Nonunitary Value was issued.
(d)
					 Escaped/Excessive Assessment. If a state assessee disagrees with the value or
					 penalty determined by the Board as set forth in the notice of escaped or
					 excessive assessment, the assessee must file a petition for reassessment of
					 escaped or excessive assessment no later than the date stated in the notice of
					 escaped or excessive assessment mailed to the assessee at its address shown in
					 the records of the Board.
(e)
					 Private Railroad Cars.
(1) If an owner or
					 assessee disagrees with a value or penalty determined by the Board, the owner
					 or assessee must file a Petition for Reassessment of Private Railroad Car Value
					 on or before September 20 (or October 5, if extended in writing by the Board or
					 its designee) of the year in which the Notice of Private Railroad Car value is
					 issued.
(2) If the Board fails to
					 complete the private railroad car tax assessments on or before August 1 but
					 completes the assessments in the following month under section
					 11651.5
					 of the Revenue and Taxation Code, the date for filing a petition for
					 reassessment will be extended to October 20 (or November 4, if extended by the
					 Board or its designee).
(3) For any
					 assessment made outside the regular assessment period, the Petition for
					 Reassessment must be filed on or before the 50th day following the notice of
					 the assessment.
(4) If a petition
					 is not timely received, the Board may consider the petition to be a claim for
					 refund.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 3 - Property Taxes › Article 2 - Petitions for Reassessment of State-Assessed Property and Private Railroad Cars › Subarticle 3 - Contents of Petitions and Filing Deadlines › Section 5323.2 - Filing Requirements and Procedures for Contesting Private Railroad Car Jeopardy Assessments

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The contesting of Private Railroad Car Tax jeopardy
						assessments is governed by the procedures set forth in chapter 2, article 2C of
						this division, except that if any of those procedures is inconsistent with
						Revenue and Taxation Code section
						11351
						et seq., the Revenue and Taxation Code sections control.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
Note: Authority cited: Section
						  15606,
						  Government Code; and Section
						  11651,
						  Revenue and Taxation Code. Reference: Sections
						  11351,
						  11352,
						  11353
						  and
						  11354,
						  Revenue and Taxation Code.