California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2b - Treatment of Premature or Untimely Petition as an Administrative Protest › Section 35019 - Administrative Protest

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) If
				  an appeal satisfying the requirements of regulation 35008 is filed before the
				  applicable notice of determination is issued or is filed after the due date of
				  a timely petition for redetermination as provided by regulation 35007, the
				  appeal does not qualify as a valid petition for redetermination. However, such
				  an appeal may be accepted as an administrative protest if the Deputy Director
				  determines, in his or her discretion, that there is a reasonable basis to
				  believe that there may be an error in the taxpayer's notice.
(b) If an appeal is accepted as an
				  administrative protest, the administrative protest will be reviewed in the same
				  manner as a petition for redetermination, except that a request for an appeals
				  conference may be denied.
(c)
				  Unpaid liabilities may be cancelled as a result of action on an administrative
				  protest. An amount can be refunded only pursuant to a valid and timely claim
				  for refund filed in accordance with article 3 of this chapter, and no amount
				  paid by a taxpayer can be refunded as the result of action on an administrative
				  protest. An appeal will not be accepted as an administrative protest as to
				  amounts that have been paid, and where an appeal has been accepted as an
				  administrative protest, the protest is moot as to any amounts which are paid.
				  Where the amounts put in dispute by an appeal accepted as an administrative
				  protest are paid in full, the administrative protest will be dismissed, but the
				  same appeal may continue as a claim for refund provided that the taxpayer files
				  a timely claim for refund prior to CDTFA's dismissal of the administrative
				  protest.
1. New
					 article 2B (sections
					 35019-35021) 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					 be repealed by operation of law on the following day.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
					 2B (sections
					 35019-35021) 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
					 2B (sections
					 35019-35021) 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 2B (sections
					 35019-35021) 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: 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
						6981,
						8191,
						9196,
						30421,
						38631,
						40121,
						41107,
						43491,
						45801,
						46551,
						50151,
						55281
						and
						60581,
						Revenue and Taxation Code.