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 35052 - Filing a Request for Relief

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  A request for relief of an unpaid amount may be filed in the manner provided in
				  regulation 35015 for the filing of a petition for redetermination concerning
				  the same tax law at issue in the request for relief.
(b) A request for relief of a previously paid
				  amount may be filed in the manner provided in regulation 35039 for the filing
				  of a claim for refund concerning the same tax law at issue in the request for
				  relief.
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					 be repealed by operation of law on the following day.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					 be repealed by operation of law on the following day.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					 be repealed by operation of law on the following day.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 Repealed by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
						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,
						60212,
						60361
						and
						60361.5,
						Revenue and Taxation Code.