California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 4b - Other Requests for Relief of Penalties and Interest › Section 35047 - Procedures for Review of a Request for Relief

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In general, a person filing a request for
				  relief described in this article does not have a right to an appeals conference
				  on such request. A request for an appeals conference on a request for relief
				  may be granted or denied.
(b) If a
				  request for relief described in this article is included in a timely filed
				  petition for redetermination, petition for reconsideration, or claim for
				  refund, the procedures applicable to assignment and review of such petition or
				  claim apply to the assignment and review of the request for relief. Whether
				  filed as part of a petition for redetermination, petition for reconsideration,
				  or claim for refund or filed by itself, a request for relief must satisfy the
				  requirements of this article applicable to such request.
(c) Any request for relief filed under this
				  article may be associated with any pending petition for redetermination,
				  petition for reconsideration, or claim for refund filed by the same person and
				  covering the same periods as the request for relief, and if so, the procedures
				  applicable to the assignment and review of such petition or claim apply to the
				  assignment and review of the request for relief.
1. New
					 article 4B (sections
					 35047-35054) 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					 be repealed by operation of law on the following day.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
					 4B (sections
					 35047-35054) 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					 be repealed by operation of law on the following day.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
					 4B (sections
					 35047-35054) 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 4B (sections
					 35047-35054) 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
						6074,
						6592,
						6593,
						6593.5,
						6596,
						7657,
						7657.1,
						7658,
						7658.1,
						7726,
						7727,
						8877,
						8878,
						8878.5,
						8879,
						30282,
						30283,
						30283.5,
						30284,
						38452,
						38453,
						38454,
						38455,
						40102,
						40103,
						40103.5,
						40104,
						41096,
						41097,
						41097.5,
						41098,
						43157,
						43158,
						43158.5,
						43159,
						45155,
						45156,
						45156.5,
						45157,
						46156,
						46157,
						46157.5,
						46158,
						50112.2,
						50112.3,
						50112.4,
						50112.5,
						55044,
						55045,
						55046,
						55046.5,
						60209,
						60210,
						60211
						and
						60212,
						Revenue and Taxation Code.