reglab/statecodes huggingface dataset:
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 10 - Petition and Hearing Procedures [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				chapter 10 (articles 1-9, sections
				5010-5200), including renumbering
				of former sections
				5090,
				5091,
				5092,
				5093,
				5094,
				5095 and
				5200 to new division 2.1, chapter
				6, sections
				5600,
				5601,
				5602,
				5603,
				5604,
				5605 and
				5700, respectively, filed
				1-7-2008; operative 2-6-2008 (Register 2008, No. 2). For prior history of
				former sections
				5010-5200, see Register 96, No. 1;
				Register 98, No. 11; Register 98, No. 12; Register 2000, No. 26; Register 2001,
				No. 23; Register 2001, No. 24; Register 2004, No. 31; Register 2005, No. 1 and
				Register 2005, No. 13.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 11 - Subscription Television Tax [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				Subchapter 11 (Sections
				6001 through
				6012) filed 2-14-67; effective
				thirtieth day thereafter (Register 67, No. 7). For prior history, see Register
				64, No. 22.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 1 - Title of Division › Section 5000 - Statement of Intent; Title of Division

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
In fulfillment of its constitutional and statutory duties,
				  the State Board of Equalization hereby promulgates this division to provide
				  regulations governing the administrative and appellate review processes for all
				  of the tax and fee programs administered by the Board. These regulations shall
				  be known as the
Board of Equalization Rules for Tax Appeals
(RTA). It is the intent of the State Board of Equalization that these
				  regulations specifically address public concerns regarding its administrative
				  and appellate review processes and improve the relationship between tax and fee
				  payers and the State Board of Equalization.
1. Renumbering
				  of former division 2.1 (section
				  6000) to division 2.2 (section
				  6000) and new division 2.1
				  (chapters 1-6, sections
				  5000-5700), chapter 1 (section
				  5000) and section filed 1-7-2008;
				  operative 2-6-2008 (Register 2008, No. 2).
Note: Authority cited: Article XIII, Section
					 11, California Constitution;
					 Section
					 15606,
					 Government Code; and Sections
					 251,
					 1840,
					 7051,
					 8251,
					 9251,
					 13170,
					 30451,
					 32451,
					 38701,
					 40171,
					 41128,
					 43501,
					 45851,
					 46601,
					 50152,
					 55301
					 and
					 60601,
					 Revenue and Taxation Code. Reference: Article XIII, Section
					 11, California Constitution;
					 Section
					 15606,
					 Government Code; Sections
					 251,
					 1840,
					 7051,
					 8251,
					 9251,
					 13170,
					 30451,
					 32451,
					 38701,
					 40171,
					 41128,
					 43501,
					 45851,
					 46601,
					 50152,
					 55301
					 and
					 60601,
					 Revenue and Taxation Code; and Sections
					 42464.2
					 and
					 42882,
					 Public Resources Code.
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 1 - Application of Chapter 2 › Section 5200 - Application of Chapter 2

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
This chapter applies to appeals filed with the Board under
					 the:
(a) Tax on Insurers Law (pt. 7 of
				  div. 2 of the Rev. & Tax. Code).
(b) Alcoholic Beverage Tax Law (pt. 14 of
				  div. 2 of the Rev. & Tax. Code).
1. New
					 Chapter 2 (articles 1-7), article 1 (sections
					 5200-5202) and section filed
					 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of
					 chapter heading, section heading and section filed 2-25-2014; operative
					 4-1-2014 (Register 2014, No. 9).
3. Amendment of chapter heading,
					 repealer of subsections (a)-(c), (e) and (g)-(o), subsection relettering 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.
4. Amendment
					 of chapter heading, repealer of subsections (a)-(c), (e) and (g)-(o),
					 subsection relettering 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.
5. Amendment
					 of chapter heading, repealer of subsections (a)-(c), (e) and (g)-(o),
					 subsection relettering 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.
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 chapter heading, repealer
					 of subsections (a)-(c), (e) and (g)-(o), subsection relettering 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
						12428,
						12978,
						32301
						and
						32402,
						Revenue and Taxation Code.
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 1 - Application of Chapter 2 › Section 5201 - Application of the International Fuel Tax Agreement. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Editorial correction of NOTE (Register 2011, No.
					 5).
3. Repealer 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. Repealer
					 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. Repealer
					 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 repeal by
					 operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
7. Repealer 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(a),
						Government Code; Sections
						105190
						and
						105310,
						Health and Safety Code; Sections
						7051,
						7202,
						7203,
						7261,
						7262,
						7270,
						8251,
						9251,
						13170,
						30451,
						32451,
						38701,
						40171,
						41128,
						43501,
						44003,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code; and Section
						893,
						Public Utilities Code. Reference: Sections
						6561,
						6814,
						6902,
						7710,
						8128,
						8851,
						9152,
						12428,
						12978,
						30261,
						30362,
						32301,
						32402,
						38441,
						38602,
						40091,
						40112,
						41085,
						41101,
						43301,
						43452,
						45301,
						45652,
						46351,
						46502,
						50114,
						50140,
						55081,
						55222,
						60350
						and
						60522,
						Revenue and Taxation Code.
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 1 - Application of Chapter 2 › Section 5202 - Notice Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Any notice given under this chapter must be served
					 personally or by mail in the manner prescribed by statute for service of notice
					 of a deficiency determination.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. 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 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 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 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(a),
						Government Code; and Sections
						11651
						and
						32451,
						Revenue and Taxation Code. Reference: Sections
						11352
						and
						32313,
						Revenue and Taxation Code.
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 5210.5 - Successor's Petition for Reconsideration. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Repealer 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. Repealer
					 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. Repealer
					 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 repeal by
					 operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
6. Repealer 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
						7051,
						8251,
						9251,
						13170,
						30451,
						32451,
						38701,
						40171,
						41128,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Sections
						6814,
						9024,
						38564,
						46454
						and
						60474,
						Revenue and Taxation Code.
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 5212 - Contents of a Petition for Redetermination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A petition for redetermination must:
(1) Be in writing.
(2) Identify the amounts the taxpayer wishes
				  to contest (the taxpayer may contest all or a portion of the amount shown on a
				  notice), if known.
(3) State the
				  specific grounds or reasons why the notice of determination or notice of
				  deficiency assessment should be reconsidered.
(4) Be signed by the taxpayer or the
				  taxpayer's authorized representative.
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 5212.5 - Amendments to Petitions for Redetermination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A petition for redetermination may be amended to state
					 additional grounds or reasons why the notice of determination or notice of
					 deficiency assessment should be reconsidered at any time prior to the date on
					 which the Board issues its order or decision upon the petition for
					 redetermination.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. 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 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 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 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
						12428
						and
						32301.5,
						Revenue and Taxation Code.
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 5213 - Accrual of Interest

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The filing of a petition for redetermination does not stop
					 the accrual of interest.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. 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 NOTE refiled 9-17-2018 as an emergency, including further amendment of NOTE;
					 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 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 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
						12632,
						32271
						and
						32291,
						Revenue and Taxation Code.
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 5214 - Additional Copy of Petitions for Redetermination Filed Under the Tax on Insurers Law

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
An insurer or surplus line broker filing a petition for
					 redetermination of a deficiency assessment issued under the Tax on Insurers Law
					 must file a copy of its petition with the Commissioner of Insurance, c/o
					 Premium Tax Audit Bureau, at the same time it files its petition for
					 redetermination in accordance with section
					 5216.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. 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 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 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 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: Section
						12428,
						Revenue and Taxation Code.
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 5215 - Scope of Petitions for Redetermination Filed Under Hazardous Substances Tax Law. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Amendment of section and NOTE filed 2-25-2014; operative
					 4-1-2014 (Register 2014, No. 9).
3. Repealer 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. Repealer
					 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. Repealer
					 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 repeal by
					 operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
7. Repealer 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 Section
						43501,
						Revenue and Taxation Code. Reference: Section
						43301,
						Revenue and Taxation Code; and Section
						105310,
						Health and Safety Code.
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 5215.4 - Scope of Petitions for Redetermination Filed Under Covered Electronic Waste Recycling Fee. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Amendment of section and NOTE filed 2-25-2014; operative
					 4-1-2014 (Register 2014, No. 9).
3. Repealer 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. Repealer
					 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. Repealer
					 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 repeal by
					 operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
7. Repealer 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 Section
						55301,
						Revenue and Taxation Code. Reference: Section
						42464.6,
						Public Resources Code.
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 5215.6 - Scope of Petition for Redetermination Filed Under Water Rights Fee Law. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Amendment of section and NOTE filed 2-25-2014; operative
					 4-1-2014 (Register 2014, No. 9).
3. Repealer 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. Repealer
					 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. Repealer
					 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 repeal by
					 operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
7. Repealer 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 Section
						55301,
						Revenue and Taxation Code. Reference: Section
						1537, Water
						Code.
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 5217 - Acknowledgment of Petitions for Redetermination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) After receipt of a petition for
				  redetermination, the assigned section will promptly send the taxpayer a letter
				  acknowledging receipt of the petition for redetermination and containing the
				  assigned section's contact information.
(b) If necessary, the acknowledgement letter
				  may request additional documentary evidence to support the petition for
				  redetermination.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Amendment of section heading and section 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
						12429
						and
						32302,
						Revenue and Taxation Code.
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 5218 - Review of the Petition by the Assigned Section

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Initial Review of Petition. The assigned
				  section must review the petition, notice of determination, and any other
				  relevant information.
(b) Referral
				  of Petition. The assigned section may refer the petition to the Board section
				  that issued the notice being petitioned for further investigation and comment,
				  but any findings resulting from such referral are tentative and subject to
				  review by the assigned section. The assigned section shall promptly notify the
				  taxpayer of such a referral, provide assistance needed to complete the
				  investigation, monitor the progress of the Board section to which the petition
				  is referred, and respond to the taxpayer's requests for updates regarding such
				  progress.
(c) Scope of Review. The
				  assigned section must look for consistency, adequacy of procedures, proper
				  application of law, and consideration of any recent law changes or Board
				  Memorandum Opinions that may affect the audit or investigation findings, where
				  appropriate.
(d) Notice of
				  Findings. Upon completion of the review, the assigned section must advise the
				  taxpayer of its findings in writing.
(e) All Findings are in Taxpayer's Favor.
				  Where the findings of the assigned section are that all matters put into
				  dispute by the petition should be resolved in the taxpayer's favor, the
				  assigned section will send the taxpayer a letter notifying the taxpayer of the
				  assigned section's findings and advising that the appeal will be resolved in
				  accordance with those findings, subject to Chief Deputy Director approval if
				  applicable, unless, within 30 days of the date of that letter, the taxpayer
				  advises the assigned section that its findings do not resolve all matters and
				  that there does remain some matter in dispute. If the taxpayer responds within
				  30 days advising the assigned section that there does remain a dispute, the
				  assigned section will consider the remaining dispute.
(1) If the assigned section concludes that
				  the dispute should be resolved in the taxpayer's favor, it will so notify the
				  taxpayer, and the appeal will be resolved in accordance with the assigned
				  section's findings, subject to Chief Deputy Director approval.
(2) If the assigned section finds that the
				  remaining dispute should not be resolved in the taxpayer's favor, the
				  provisions of the next subdivision are applicable.
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 5219 - Preparation and Mailing of the Summary Analysis

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Before the assigned section forwards an appeal to the Board
					 Proceedings Division for the scheduling of an appeals conference, it will first
					 prepare a summary analysis which sets forth the taxpayer's contentions
					 regarding the notice of determination or notice of deficiency assessment, the
					 position of the Department that issued the notice, and the reasons the assigned
					 section believes that the Department's position should be sustained in whole or
					 in part. The assigned section will then mail a copy of the summary analysis to
					 the taxpayer and forward the petition file to the Board Proceedings Division
					 for the scheduling of an appeals conference in accordance with article 6 of
					 this chapter.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Amendment of section heading and section 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
						12429
						and
						32302,
						Revenue and Taxation Code.
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 5220.4 - Accrual of Interest

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The treatment of a premature or untimely petition for
					 redetermination as an administrative protest does not stop the accrual of
					 interest.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. 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 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 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 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
						12632,
						32271
						and
						32291,
						Revenue and Taxation Code.
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 5220.6 - No Stay of Collection Activities

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
In general, the treatment of a premature or untimely
					 petition for redetermination as an administrative protest does not stay efforts
					 to collect any unpaid amounts at issue in the administrative protest. This is
					 because the amounts contained in the notice of determination or notice of
					 deficiency assessment being protested became final and collectible when the
					 time to file a timely petition for redetermination expired.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. 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 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 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 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
						12428
						and
						32301,
						Revenue and Taxation Code.
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 2c - Contesting a Jeopardy Determination › Section 5221 - Notice of Jeopardy Determination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) If the collection of any tax or any
				  amount of tax required to be collected and paid to the state, or of any
				  determination or other amount required to be paid to the state will be
				  jeopardized by delay, a notice of jeopardy determination may be
				  issued.
(b) The notice of jeopardy
				  determination shall state the tax, or amount of tax required to be collected or
				  other amount.
(c) The amounts
				  stated in the notice of jeopardy determination are immediately due and
				  payable.
1. New
					 article 2C (sections
					 5221-5229) and section filed
					 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of
					 subsections (a) and (b) 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 (a) and (b) 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 (a) and (b) 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 subsections (a) and (b) 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: Section
						32311,
						Revenue and Taxation Code.