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 2a - Petitioning Notices of Determination and Notices of Deficiency Assessment › Section 5211 - Limitation Period for Filing Petitions and Stay of Collection Activities

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A petition for
				  redetermination must be filed within 30 days from the date that the notice of
				  determination or notice of deficiency assessment was mailed to the person
				  against which the notice was issued.
(b) A determination contained within a notice
				  of determination or notice of deficiency assessment becomes final if a petition
				  for redetermination is not filed within the time period provided for in
				  subdivision (a).
(c) A petition for
				  redetermination is premature and not valid if it is filed before a notice of
				  determination or notice of deficiency assessment is issued. However, a
				  premature petition for redetermination may be treated as an administrative
				  protest under section
				  5220.
(d) The filing of a timely petition for
				  redetermination will stay collection activities with regard to amounts
				  contained in the notice of determination or notice of deficiency assessment
				  being petitioned, until after the petition has been acted upon and the action
				  becomes final.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. 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					 be repealed by operation of law on the following day.
3. 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					 be repealed by operation of law on the following day.
4. 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.
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 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; Sections
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Sections
						12428
						and
						32301,
						Revenue and Taxation Code.