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 4a - Requests for Innocent Spouse Relief › Section 5242 - Requests for Reconsideration by the Board

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) If the Legal Department denies both
				  innocent spouse relief and other equitable relief as to any liability included
				  in a request for innocent spouse relief, the individual requesting relief may
				  request that the denials be reconsidered by the Board at a Board hearing as
				  provided in California Code of Regulations, title 18, section
				  4903. A request for a Board
				  hearing may be denied on a request for reconsideration, however, requests will
				  be liberally granted.
(b) A Board
				  hearing may be requested by following the instructions contained in the letter
				  described in section
				  5241, subdivision (c).
(c) If a request for a Board hearing is
				  granted, the individual requesting relief may be required to participate in an
				  appeals conference with the Appeals Attorney prior to the Board
				  hearing.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Editorial correction providing inadvertently omitted HISTORY
					 1 (Register 2008, No. 41).
3. Amendment of section and NOTE filed
					 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
4. Amendment
					 of subsections (a) and (b) and amendment of NOTE filed 11-5-2015; operative
					 1-1-2016 (Register 2015, No. 45).
5. Amendment of subsection (a) 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					 be repealed by operation of law on the following day.
6. Amendment
					 of subsection (a) 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					 be repealed by operation of law on the following day.
7. Amendment
					 of subsection (a) 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.
8.
					 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).
9. Amendment of subsection (a) 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).
10. Change without regulatory effect
					 amending subsections (a) and (c) filed 7-30-2020 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2020, No. 31).
Note: Authority cited: Section
						15606,
						Government Code; and Section
						32451,
						Revenue and Taxation Code. Reference: Section
						32258,
						Revenue and Taxation Code.