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 5262 - Requests to Reschedule or Postpone Appeals Conferences

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A request to postpone or reschedule an
				  appeals conference may be submitted to the Board Proceedings Division at the
				  fax number or email address below or in accordance with instructions provided
				  for the return of the Response to Notice of Appeals Conference form or
				  instructions provided on the Board's website at
www.boe.ca.gov
. Requests to postpone or reschedule
				  an appeals conference may also be hand delivered to the Board's headquarters or
				  mailed to:
BOARD PROCEEDINGS DIVISION, MIC:80
STATE BOARD OF EQUALIZATION
P.O. BOX 942879
SACRAMENTO, CA 94279-0080
APPEALSSCHEDULING@BOE.CA.GOV
FAX: (916) 324-3984
(b) Rescheduling. An appeals conference will
				  be rescheduled only to a date within 30 days of the previously scheduled
				  conference date, and only for a video or telephone conference or an in-person
				  conference at the Board's headquarters. A party's initial written request to
				  reschedule an appeals conference will be granted. A party's subsequent written
				  request to reschedule an appeals conference will only be granted if the Chief
				  of Board Proceedings determines that there is reasonable cause.
(c) Postponement. An appeals conference will
				  not be rescheduled to a date more than 30 days after the previously scheduled
				  conference date, but may, instead, be postponed. When an appeals conference is
				  postponed, the appeal is placed back into the inventory of unassigned cases and
				  reassigned to a conference holder at a later date. When that appeal is
				  thereafter scheduled for an appeals conference, the Board Proceedings Division
				  will notify the taxpayer as specified in section
				  5261. If a party files a written
				  request for a postponement of an appeals conference by the return date
				  specified in the Response to Notice of Appeals Conference form, the request
				  will be granted if the Chief of Board Proceedings determines that there is
				  reasonable cause. If a party requests a postponement of the appeals conference
				  after the return date specified in the Response to Notice of Appeals Conference
				  form, or files a second or subsequent request for a postponement, the request
				  will be granted only if the Chief of Board Proceedings determines that there is
				  reasonable cause and that the postponement will not unduly delay the
				  appeal.
(d) The Board Proceedings
				  Division may also reschedule or postpone an appeals conference at the request
				  of the Appeals Attorney for reasonable cause, including unavailability of the
				  scheduled conference holder due to illness.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Amendment of section filed 2-25-2014; operative 4-1-2014
					 (Register 2014, No. 9).
3. Amendment 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. Amendment
					 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. Amendment
					 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. Amendment 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).
8. Change without regulatory effect
					 amending section filed 7-30-2020 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2020, No. 31).
9. Change without regulatory
					 effect amending subsection (a) filed 6-21-2021 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2021, No. 26).
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.