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 2b - Treatment of Premature or Untimely Petition as an Administrative Protest › Section 5220 - Premature or Untimely Petition May be Treated as an Administrative Protest

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) If an appeal is
				  filed as a petition for redetermination prior to or after the expiration of the
				  applicable time periods provided for in section
				  5211, the appeal does not qualify
				  as a valid petition for redetermination. However, such an appeal may be treated
				  as an administrative protest if the Deputy Director of the Department that
				  issued the notice being disputed by the taxpayer determines, in his or her
				  discretion, that there is a reasonable basis to believe that there may be an
				  error in the taxpayer's notice.
(b)
				  If a premature or untimely appeal is treated as an administrative protest, the
				  administrative protest will be reviewed in the same manner as a petition for
				  redetermination, except that requests for an appeals conference or Board
				  hearing may be denied, although such requests will be liberally
				  granted.
(c) A claim for refund
				  should be filed for each payment made on an administrative protest.
1. New
					 article 2B (sections
					 5220-5220.6) and 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 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					 be repealed by operation of law on the following day.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 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					 be repealed by operation of law on the following day.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 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 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
						12951
						and
						32440,
						Revenue and Taxation Code.