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 4c - Other Requests for Relief of Penalties and Interest › Section 5244 - No Independent Right to Oral Board Hearing on a Request for Relief; Applicable Procedures for Requests Included in Petitions or Claims; and Association with Related Petitions or Claims

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 oral hearing
				  before the Board on such request. A request for an oral hearing 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 or claim for
				  refund, the procedures applicable to such petitions or claims apply to the
				  request for relief. A request for relief included in a petition for
				  redetermination or claim for refund 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 or
				  claim for refund filed by the same person and covering the same periods as the
				  request for relief.
1. New
					 article 4C (sections
					 5244-5249.6) and section filed
					 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of
					 subsections (b) and (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					 be repealed by operation of law on the following day.
3. Amendment
					 of subsections (b) and (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					 be repealed by operation of law on the following day.
4. Amendment
					 of subsections (b) and (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.
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 subsections (b) and (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).
Note: Authority cited: Section
						15606,
						Government Code; and Sections
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Sections
						12636,
						12637,
						32255,
						32256,
						32256.5
						and
						32257,
						Revenue and Taxation Code.