California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2a - Petitioning Notices of Determination › Section 35007 - Limitation Period for Filing a Petition; Collection Activities

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A petition for
				  redetermination must be filed within 30 days from the date that the notice of
				  determination was mailed to the person against whom the notice was
				  issued.
(b) Notwithstanding
				  subdivision (a), a petition for redetermination of a determination issued under
				  Revenue and Taxation Code section
				  30173
				  (Cigarette and Tobacco Products Tax Law) must be filed within 10 days from the
				  date that the notice of determination was mailed.
(c) Notwithstanding subdivision (a), a
				  petition for redetermination of a determination issued under Revenue and
				  Taxation Code section
				  41033
				  (Emergency Telephone Users Surcharge Law) must be filed within 60 days from the
				  date that the notice of determination was mailed.
(d) A determination contained within a notice
				  of determination becomes final if a petition for redetermination is not filed
				  within the applicable time period set forth in subdivision (a), (b), or
				  (c).
(e) A petition for
				  redetermination is premature and not valid if it is filed before a notice of
				  determination or notice of successor liability is issued. However, a premature
				  petition for redetermination may be treated as an administrative protest under
				  regulation 35019.
(f) Except for a
				  jeopardy determination, collection activities will not commence until a
				  liability is final. The filing of a timely petition for redetermination will
				  prevent the liability in the notice of determination being petitioned from
				  becoming final, and will prevent the commencement of collection activities with
				  regard to amounts contained in the notice of determination being petitioned,
				  until the petition has been acted upon and the assessed liability becomes
				  final.
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
						6561,
						7710,
						8851,
						30174,
						30175,
						30261,
						38441,
						40091,
						41033,
						41085,
						43301,
						45301,
						46351,
						50114,
						55081
						and
						60350,
						Revenue and Taxation Code.