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 5261 - Notice of Appeals Conference: Response to Notice of Appeals Conference; Submission of Additional Arguments and Evidence; Recording Appeals Conferences

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Board
				  Proceedings Staff will prepare and mail the petitioner, claimant, or person
				  requesting relief a Notice of Appeals Conference, which must include the date,
				  time, and location of the appeals conference.
(b) Board Proceedings Staff will include a
				  Response to Notice of Conference form with each Notice of Appeals Conference. A
				  recipient of a Notice of Appeals Conference should complete and return the
				  Response to Notice of Conference within 15 days of the date Board Proceedings
				  Staff mailed the Notice of Appeals Conference.
(c) If the petitioner, claimant, person
				  requesting relief, or other person described in section
				  5264 (other than the conference
				  holder) has not already submitted all of its written arguments and documentary
				  evidence prior to the issuance of the Notice of Appeals Conference, the
				  arguments and evidence should be submitted to the Appeals Attorney within 15
				  days of the date Board Proceedings Staff mailed the Notice of Appeals
				  Conference.
(d) Appeals conferences
				  are not recorded. If the petitioner, claimant or person requesting relief would
				  like to record the appeals conference the person must check the appropriate box
				  on the Response to Notice of Conference and agree to provide a copy of any
				  recording or transcript to the Appeals Attorney upon request.
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					 be repealed by operation of law on the following day.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).
7. Change without regulatory effect
					 amending subsections (c)-(d) filed 7-30-2020 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2020, No. 31).
Note: Authority cited: Section
						15606,
						Government Code; and Sections
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Sections
						12429,
						12636,
						12637,
						12951,
						12977,
						12978,
						12981,
						32255,
						32256,
						32256.5,
						32257,
						32302,
						32312,
						32313,
						32401,
						32402,
						32402.1,
						32404,
						32407
						and
						32440,
						Revenue and Taxation Code.