California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 6 - Taxpayer Bill of Rights Reimbursement Claims › Section 5603 - Claim Procedure

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				Claim Form. The claim must be filed with the Chief of Board Proceedings on the
				Taxpayers' Bill of Rights Reimbursement Claim form ( 
				2/16 ), which is
				hereby incorporated by reference.
(b) One Year Filing Deadline; Complete Claim
				Form. The completed claim form must be filed within one year of the date the
				decision of the Board becomes final. The Chief of Board Proceedings, in his or
				her discretion, may grant extensions of time to file a completed claim form
				upon a showing of reasonable cause, if the written request is filed with the
				Chief of Board Proceedings prior to the scheduled due date of the claim form.
				If the claim form filed is incomplete, the claimant will be granted 30 days
				additional time to complete the claim form. Failure to file a complete claim
				within the time granted will result in dismissal of the claim by the Chief of
				Board Proceedings.
(c) Dismissal of
				Ineligible Claim. The Chief of Board Proceedings must dismiss a claim when the
				Board previously disposed of the case at hearing without granting the petition
				for redetermination or claim for refund.
(d) Staff Statement. Within 60 days of the
				filing of a complete claim form, Board Staff, must submit a statement in
				response to the claim. The Chief of Board Proceedings, in his or her
				discretion, may grant extensions of time to file a staff statement upon a
				showing of reasonable cause, if a written request is filed with the Chief of
				Board Proceedings before the scheduled due date of the staff
				statement.
(e) Claimant Response.
				The staff statement(s) must be mailed to the claimant, who must be given the
				opportunity to respond within 60 days of service of the staff statement with
				additional written argument and/or documentation, including but not limited to,
				declarations under penalty of perjury. The Chief of Board Proceedings, in his
				or her discretion, may grant extensions of time to file a response upon a
				showing of reasonable cause if the written request for extension is filed with
				the Chief of Board Proceedings before the scheduled due date of the response.
				If the claimant submits new information or documentation in the response, Board
				Staff may be given an additional 30 days to respond to the new
				material.
1. Renumbering
				  of former section
				  5093 to new section
				  5603, including amendment of
				  section and NOTE, filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
				  2).
2. Change without regulatory effect amending subsection (a)
				  filed 4-20-2016 pursuant to section
				  100, title 1, California Code of
				  Regulations (Register 2016, No. 17).
3. Change without regulatory
				  effect amending subsections (d)-(e) and NOTE filed 7-30-2020 pursuant to
				  section 100, title 1, California Code of
				  Regulations (Register 2020, No. 31).
Note: Authority cited: Section
					 15606(a),
					 Government Code; and Sections
					 11651
					 and
					 32451,
					 Revenue and Taxation Code. Reference: Sections
					 11657
					 and
					 32469,
					 Revenue and Taxation Code.