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 2c - Contesting a Jeopardy Determination › Section 5222 - Filing a Petition for Redetermination of a Jeopardy Determination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The person
				  against whom a jeopardy determination is made or the person's authorized
				  representative may file a petition for redetermination of the jeopardy
				  determination and related documents.
(b) A petition for redetermination of a
				  jeopardy determination or related document may be filed as specified in section
				  5216. Such documents may also be
				  mailed or electronically transmitted to the Board at the mailing address, fax
				  number, or email address provided on the Notice of Jeopardy
				  Determination.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Amendment of section heading and section filed 2-25-2014;
					 operative 4-1-2014 (Register 2014, No. 9).
3. 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					 be repealed by operation of law on the following day.
4. 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					 be repealed by operation of law on the following day.
5. 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					 be repealed by operation of law on the following day.
6.
					 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).
7. 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: Section
						32312,
						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 2c - Contesting a Jeopardy Determination › Section 5222.4 - Contents of Petition for Redetermination of Jeopardy Determination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A petition for redetermination of a jeopardy determination
					 must satisfy all the requirements for a petition for redetermination as
					 provided in article 2A of this chapter.
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,
						Government Code; and Sections
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Section
						32312,
						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 2c - Contesting a Jeopardy Determination › Section 5222.6 - Limitation Period for Petition for Redetermination of Jeopardy Determination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) 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 personally
				  served.
(b) The provisions of
				  article 2A of this chapter do not apply to the time period in which to file a
				  petition for redetermination of a jeopardy determination.
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,
						Government Code; and Sections
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Section
						32312,
						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 2c - Contesting a Jeopardy Determination › Section 5223 - Security Requirement for Petition

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A petition for redetermination of a jeopardy determination
					 will not be accepted unless the petitioner deposits the amount of security
					 indicated in the notice of jeopardy determination within the 10-day period
					 specified in section
					 5222.6.
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,
						Government Code; and Sections
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Section
						32312,
						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 2c - Contesting a Jeopardy Determination › Section 5224 - Review of Petition for Redetermination of Jeopardy Determination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A petition for
				  redetermination of a jeopardy determination may raise any objections the
				  taxpayer has to the notice of jeopardy determination, including objections to
				  the appropriateness of issuing the notice of jeopardy determination.
(b) The administrative review of a petition
				  for redetermination of a jeopardy determination follows the same procedures
				  applicable to the review of other petitions for redetermination under article
				  2A of this chapter and will be done promptly.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Amendment of subsections (a) and (c) filed 2-25-2014;
					 operative 4-1-2014 (Register 2014, No. 9).
3. 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.
4. 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.
5. 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.
6.
					 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).
7. 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: Section
						32312,
						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 2c - Contesting a Jeopardy Determination › Section 5225 - 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 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 2c - Contesting a Jeopardy Determination › Section 5226 - Limitation Period for Filing Application for Administrative Hearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) An application
				  for administrative hearing shall be filed within the earlier of 30 days from
				  the date that the notice of jeopardy determination was mailed or 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 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,
						Government Code; and Sections
						13170,
						32313
						and
						32451,
						Revenue and Taxation Code. Reference: Section
						32313,
						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 2c - Contesting a Jeopardy Determination › Section 5227 - Contents of 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.
(d) Be signed by the person or the person's
				  authorized representative.
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,
						Government Code; and Sections
						13170,
						32313
						and
						32451,
						Revenue and Taxation Code. Reference: Section
						32313,
						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 2c - Contesting a Jeopardy Determination › Section 5228 - Option to Post Security with Application for Administrative Hearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A person is not
				  required to post security to obtain an administrative hearing.
(b) Property seized under a notice of
				  jeopardy determination or jeopardy assessment may not be sold without the
				  consent of the owner during the first 30 days after service of such notice, nor
				  while a timely application for administrative hearing is pending. The storing
				  of the property during the period the application is pending will be at the
				  applicant's expense. Storage expenses may be waived, credited, or
				  refunded.
(c) The filing of an
				  application for an administrative hearing will not stay other collection
				  activities not identified in subdivision (b). A stay of other collection
				  activities will only arise if the person deposits the amount of security
				  indicated in the notice of jeopardy determination within the 10-day period
				  specified in section
				  5223.
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,
						Government Code; and Sections
						13170,
						32313
						and
						32451,
						Revenue and Taxation Code. Reference: Section
						32313,
						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 2c - Contesting a Jeopardy Determination › Section 5229 - Assignment of Application for Administrative Hearing to Appeals Attorney for Appeals Conference

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Upon receipt of an application for administrative hearing, Board Staff shall
				  promptly:
(1) Acknowledge its
				  receipt;
(2) Assign the application
				  to the Appeals Attorney for an appeals conference;
(3) Schedule an appeals conference;
				  and
(4) Notify the applicant
				  regarding the date, time and location of the appeals
				  conference.
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 5230 - Persons Who May File a Claim for Refund; Limitations on Certain Claims

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Any person, insurer or surplus line broker, who believes
					 that it has overpaid a tax, or interest or penalty thereon, or other refundable
					 amount to the Board may file a claim for refund. An authorized representative
					 may file a claim for refund on such a person's behalf.
1. New
					 article 3 (sections
					 5230-5239) and section filed
					 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial
					 correction of NOTE (Register 2011, No. 21).
3. Amendment of section
					 and NOTE filed 2-25-2014; operative 4-1-2014 (Register 2014, No.
					 9).
4. 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.
5. Amendment
					 of subsection (a), repealer of subsections (b)-(e) 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.
6. Amendment
					 of subsection (a), repealer of subsections (b)-(e) 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.
7.
					 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).
8. Amendment of subsection (a), repealer of
					 subsections (b)-(e) 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
						12977,
						12978,
						32401,
						32402
						and
						32407,
						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 5231 - Limitation Period for 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 section:
(b) General Limitation Periods. In general, 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 overpayment was made;
(2) Six months from the date the
				  determination became final, if the overpayment was made under the notice of
				  determination; or
(3) Six months
				  from the date of the overpayment.
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 5231.5 - Failure to File Timely Claim for Refund

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A claim for refund must be reviewed to determine whether it
					 is timely. The claimant's failure to file a claim within the applicable time
					 period, as provided for in section
					 5231, is a waiver of any demand
					 against the State on account of the overpayment.
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,
						Government Code; and Sections
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Sections
						12980
						and
						32403,
						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 5232 - General Contents of Claims for Refund

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) All Claims. Every 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 with regard to which
				  the claimant made the overpayment being claimed as a refund.
(3) The amount of the refund being claimed,
				  if known.
(4) Information necessary
				  to contact the claimant or claimant's authorized
				  representative.
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 5232.4 - Contents of Claims for Refund Under Diesel Fuel Tax Law. [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,
						Government Code; and Section
						60601,
						Revenue and Taxation Code. Reference: Sections
						60501,
						60502,
						60505,
						60505.5
						and
						60523,
						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 5232.6 - Requirements for Claims for Refund Regarding Lost, Unmarketable or Condemned Alcoholic Beverages

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A claim for refund based upon the grounds provided for in
					 Revenue and Taxation Code section
					 32407
					 must satisfy the requirements of California Code of Regulations, title 18,
					 section 2553.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
Note: Authority cited: Section
						15606,
						Government Code; and Section
						32451,
						Revenue and Taxation Code. Reference: Section
						32407,
						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 5232.8 - Additional Requirements for Claims for Refund Filed Under the Cigarette and Tobacco Products Tax Law. [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,
						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 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 3 - Claims for Refund › Section 5233 - Filing Claims for Refund

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A claim for refund or related document may be filed as
					 specified in section
					 5216 for the filing of a petition
					 for redetermination.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Amendment filed 2-25-2014; operative 4-1-2014 (Register 2014,
					 No. 9).
3. 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.
4. 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.
5. 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.
6.
					 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).
7. 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
						12978,
						32402,
						32402.1
						and
						32407,
						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 5234 - Assignment and Acknowledgment of Claim for Refund

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Once a claim for refund is received, it will be assigned to
					 the appropriate section or group, and Board Staff from the assigned section
					 will promptly send the claimant a letter acknowledging the claim, which will
					 contain the contact information for the assigned section or
					 group.
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 section 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
						12977,
						12978,
						32401,
						32402,
						32402.1
						and
						32407,
						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 5234.5 - Review Process for Claims for Refund and Requests for Additional Information

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Claims for refund are generally reviewed in the order that
					 they are received. If additional documentary evidence is needed to verify and
					 approve a claim, Board Staff from the assigned section or group will contact
					 the claimant and request such information. The failure to provide such
					 information upon request may result in a denial of the claim for
					 refund.
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,
						Government Code; and Sections
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Sections
						12977,
						12978,
						12981,
						32401,
						32402,
						32402.1,
						32404
						and
						32407,
						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 5235 - Action on the Claim for Refund

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Once a claim for refund has been
				  reviewed, the assigned section will recommend that the claim be:
(1) Granted in its entirety.
(2) Granted in part and denied in
				  part.
(3) Denied in its
				  entirety.
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 5236 - Discretion to Grant or Deny Appeals Conferences and Oral Hearings on Claims for Refund

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A request for an appeals conference conducted under article
					 6 of this chapter or oral hearing before the Board may be denied on a claim for
					 refund. Requests will be liberally granted, however, requests may be denied if
					 the claimant has already been provided with an appeals conference and oral
					 hearing on the same issue, and has not submitted any additional arguments or
					 evidence.
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,
						Government Code; and Sections
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Sections
						12977,
						12978,
						12981,
						32401,
						32402,
						32402.1,
						32404
						and
						32407,
						Revenue and Taxation Code.