reglab/statecodes huggingface dataset:
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 6 - Petitions for Rehearing and Rehearings (Repealed) › Section 5463 - Decisions on Petitions for Rehearing. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Section
						657,
						Code of Civil Procedure; and Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 6 - Petitions for Rehearing and Rehearings (Repealed) › Section 5464 - Briefing on Rehearing. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 4 - Appeals from Actions of the Franchise Tax Board [Repealed] › Article 6 - Petitions for Rehearing and Rehearings (Repealed) › Section 5465 - Decision on Rehearing. (Repealed)

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Note: Authority cited: Section
						15606, Government Code.
						Reference: Sections
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 1 - Application of Chapter and Definitions › Section 5510 - General Application of Chapter 5

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) This chapter applies to appeals submitted
				  to the Board for decision under any of the following laws:
(1) Alcoholic Beverage Tax Law (Cal. Const.,
				  art. XX, §
											22; Rev. & Tax. Code,
				  §§
											32001-32557).
(2) Private Railroad Car Tax (Cal. Const.,
				  art. XIII, §
											19; Rev. & Tax. Code,
				  §§
											11201-11702).
(3) Publicly Owned Property (Cal. Const.,
				  art. XIII, §
											11, subd. (g); Rev. & Tax.
				  Code, §§
											1840 & 1841).
(4) State-Assessed Property (Cal. Const.,
				  art. XIII, §
											19; Rev. & Tax. Code,
				  §§
											721-868,
				  4876-4880,
				  5011-5014).
(5) Tax on Insurers Law (Cal. Const., art.
				  XIII, §
											28; Rev. & Tax. Code, §
											12001-13170).
(6) Welfare Exemption (Cal. Const., art.
				  XIII, §
											4, subd. (b); Rev. & Tax.
				  Code, §§
											214-214.15, 254.5-254.6,
				  270-272).
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 1 - Application of Chapter and Definitions › Section 5511 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following definitions apply to this division, unless
					 otherwise indicated:
(a) "Appeal"
				  means:
(1) Any petition, including, but not
				  limited to, a petition for redetermination, petition for reassessment, or
				  petition for rehearing;
(2)
				  Administrative protest;
(3) Claim,
				  including a claim for refund;
(4)
				  Application, including, but not limited to, an application for administrative
				  hearing; or
(5) Any other item that
				  may be scheduled for a Board hearing conducted in accordance with chapter 5 of
				  this division, including, but not limited to, requests for relief of taxes,
				  interest, or penalties.
An appeal is also referred to as a
					 "matter."
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 1 - Application of Chapter and Definitions › Section 5512 - Construction. [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 2-25-2014; operative 4-1-2014 (Register 2014,
					 No. 9).
Note: Authority cited: Article XIII, Section
						11, California Constitution;
						Sections
						15606 and
						15640,
						Government Code; Sections
						251,
						1840,
						7051,
						8251,
						9251,
						11651,
						13170,
						30451,
						32451,
						38701,
						40171,
						41128,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Article XIII, Section
						11, California Constitution;
						Sections
						15606 and
						15640,
						Government Code; and Sections
						251,
						1840,
						7051,
						8251,
						9251,
						11651,
						13170,
						30451,
						32451,
						38701,
						40171,
						41128,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 2 - Requirements for Scheduling Board Meetings and Hearings › Subarticle 1 - Meeting Calendars › Section 5521 - Monthly Board Meetings

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Monthly Meetings. The Board holds monthly Board meetings. Board meetings are
					 conducted in Sacramento and may also be held at other locations within the
					 state for the convenience of taxpayers and their representatives residing
					 outside the Sacramento area.
(b)
					 Additional Meetings. At the discretion of the Board Chair, additional meetings
					 may be conducted at such times and places as needed within the state.
(c) Teleconference Board Meetings. When
					 circumstances require, the Board may hold meetings via teleconference as
					 provided in Government Code section
					 11123.
1. New
						article 2 (subchapters 1-3), subchapter 1 (sections
						5521-5521.5) and section filed
						1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial
						change renaming subchapter 1 to subarticle 1 (Register 2008, No.
						13).
3. Change without regulatory effect amending subsection (a) and
						NOTE filed 7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Article XIII, Section
						  11, California Constitution;
						  Section
						  15609,
						  Government Code; and Sections
						  251,
						  1840,
						  11651,
						  13170
						  and
						  32451,
						  Revenue and Taxation Code. Reference: Sections
						  15609 and
						  15610,
						  Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 2 - Requirements for Scheduling Board Meetings and Hearings › Subarticle 1 - Meeting Calendars › Section 5521.5 - Adoption of Board Meeting Calendar

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The Board generally adopts a meeting
					 calendar for the following calendar year, but may adopt a meeting calendar for
					 any appropriate period.
(b) Within
					 15 days of adoption, the meeting calendar will be available for viewing by the
					 public on the Board's website at
www.boe.ca.gov
.
(c) The Chief of Board Proceedings may cancel
					 a portion of a Board meeting listed on a previously adopted meeting calendar
					 after giving notice to the Board Chair. A majority vote of the Board may cancel
					 or change a meeting date or location identified on a previously adopted meeting
					 calendar. Board Proceedings Staff must promptly amend the publicly available
					 meeting calendar to reflect any changes made pursuant to this
					 subdivision.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
2. Change without regulatory effect amending NOTE filed
						7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Article XIII, Section
						  11, California Constitution;
						  Sections
						  15606 and
						  15640,
						  Government Code; and Sections
						  251,
						  1840,
						  11651,
						  13170
						  and
						  32451,
						  Revenue and Taxation Code. Reference: Sections
						  15609 and
						  15610,
						  Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 2 - Requirements for Scheduling Board Meetings and Hearings › Subarticle 2 - Requesting and Scheduling an Oral Hearing › Section 5522 - Right to Request an Oral Hearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Every taxpayer may file a written request
					 for an oral hearing before the Board regarding any matter subject to the
					 provisions of this chapter.
(b)
					 Written requests for an oral hearing must be granted where the Board is
					 required to grant an oral hearing on the taxpayer's matter by a statute or
					 regulation, and will be liberally granted with regard to discretionary matters,
					 unless an oral hearing is being requested for the primary purpose of delay or
					 the taxpayer's position is frivolous or groundless.
(c) Appeals Conference: A written request for
					 an oral hearing must be filed no later than 30 days after the date the Appeals
					 Division issues its Decision and Recommendation pursuant to chapter 2 of this
					 division.
(d) Property Taxes: A
					 written request for an oral hearing must be included in the taxpayer's petition
					 or application pursuant to chapter 3 of this division.
(e) The Board may hold an oral hearing to
					 discuss any matter whether or not an oral hearing has been timely requested in
					 accordance with subdivisions (b), (c), and (d).
1. New
						subchapter 2 (sections
						5522-5522.8) and section filed
						1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial
						change renaming subchapter 2 to subarticle 2 (Register 2008, No.
						13).
3. Change without regulatory effect amending section and NOTE
						filed 7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Article XIII, Section
						  11, California Constitution;
						  Sections
						  15606 and
						  15640,
						  Government Code; and Sections
						  251,
						  1840,
						  11651,
						  13170
						  and
						  32451,
						  Revenue and Taxation Code. Reference: Sections
						  15606 and
						  15640,
						  Government Code; and Sections
						  254.5,
						  254.6,
						  742,
						  748,
						  1840,
						  5148,
						  12429,
						  12636,
						  12637,
						  12951,
						  12977,
						  12978,
						  12981,
						  32255,
						  32256,
						  32256.5,
						  32257,
						  32302,
						  32312,
						  32313,
						  32401,
						  32402,
						  32402.1,
						  32404,
						  32407
						  and
						  32440,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 2 - Requirements for Scheduling Board Meetings and Hearings › Subarticle 2 - Requesting and Scheduling an Oral Hearing › Section 5522.2 - Acknowledgement of Request for Oral Hearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) If Board Staff receives a written request
					 for an oral hearing or confirmation that a previously requested hearing is
					 still desired, the Board Proceedings Division must issue a letter acknowledging
					 the request. The acknowledgment letter will indicate whether an oral hearing
					 before the Board has been granted, and, if granted, will also provide the
					 location where the oral hearing will be scheduled.
(b) Taxpayers must submit requests to change
					 the location where an oral hearing is scheduled to the Board Proceedings
					 Division upon receipt of the acknowledgement letter. Upon receipt of a request
					 to change location, the Chief of Board Proceedings will review the request,
					 prepare a recommendation, and submit the request and recommendation to the
					 Board Chair for decision.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
2. Change without regulatory effect amending NOTE filed
						7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Article XIII, Section
						  11, California Constitution;
						  Sections
						  15606 and
						  15640,
						  Government Code; and Sections
						  251,
						  1840,
						  11651,
						  13170
						  and
						  32451,
						  Revenue and Taxation Code. Reference: Sections
						  15606 and
						  15640,
						  Government Code; and Sections
						  254.5,
						  254.6,
						  742,
						  748,
						  1840,
						  5148,
						  12429,
						  12636,
						  12637,
						  12951,
						  12977,
						  12978,
						  12981,
						  32255,
						  32256,
						  32256.5,
						  32257,
						  32302,
						  32312,
						  32313,
						  32401,
						  32402,
						  32402.1,
						  32404,
						  32407
						  and
						  32440,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 2 - Requirements for Scheduling Board Meetings and Hearings › Subarticle 2 - Requesting and Scheduling an Oral Hearing › Section 5522.4 - Consolidation for Hearing or Decision

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Multiple matters may be consolidated for
					 hearing or decision if the facts and issues are similar and no substantial
					 right of any party will be prejudiced.
(b) The Board Members, Appeals Staff, or any
					 party may request a consolidation, or object to a consolidation of, matters for
					 hearing or decision.
(c) Requests
					 for and objections to the consolidation of matters for hearing or decision must
					 be submitted in writing to the Board Proceedings Division and to all parties to
					 the matters at issue.
(1) A request for
					 consolidation should establish that the relevant facts and issues in each
					 matter to be heard or decided are similar, and that no substantial right of any
					 party would be prejudiced by consolidation.
(2) An objection to the consolidation of
					 matters to be heard or decided should establish that consolidation would have
					 an adverse effect on a substantial right of the objecting
					 party.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 2 - Requirements for Scheduling Board Meetings and Hearings › Subarticle 2 - Requesting and Scheduling an Oral Hearing › Section 5522.6 - Notice of Board Hearing and Response

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General Procedure.
(1) Except as provided in paragraph (2) of
					 this subdivision, Board Proceedings Staff must mail a Notice of Board Hearing
					 along with a Response to Notice of Board Hearing to each party and each party's
					 authorized representative at least 75 days in advance of the parties' scheduled
					 hearing date.
(2) With regard to
					 State Assessee and Private Railroad Car Matters, Board Proceedings Staff must
					 mail a Notice of Board Hearing along with a Response to Notice of Board Hearing
					 to each party and each party's authorized representative at least 45 days in
					 advance of the parties' scheduled hearing date.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 2 - Requirements for Scheduling Board Meetings and Hearings › Subarticle 2 - Requesting and Scheduling an Oral Hearing › Section 5522.8 - Dismissal and Postponement

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Dismissal. The Chief of Board Proceedings will dismiss an appeal under any of
					 the following circumstances:
(1) The taxpayer
					 or the taxpayer's authorized representative submits a written, signed request
					 for dismissal;
(2) The Department
					 submits a written concession of the entire amount of the deficiency, refund, or
					 claim at issue; or
(3) The parties
					 submit a written stipulation, signed by all the parties, in which all parties
					 agree to dismissal.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 2 - Requirements for Scheduling Board Meetings and Hearings › Subarticle 3 - Representation, Prehearing Documents, and Preparation for Hearing › Section 5523 - Representation at Hearings

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Representation. During the hearing, taxpayers may be represented by any
					 authorized person or persons, at least eighteen years of age, of the taxpayer's
					 choosing, including, but not limited to, an attorney, appraiser, accountant,
					 bookkeeper, employee or business associate. For purposes of this section, a
					 person whose only function is to interpret for the taxpayer is not a
					 representative.
(b) Recognition.
					 The Board will recognize all authorized representatives who are identified in
					 writing or orally by the taxpayer. Authorized representatives shall be
					 permitted to receive confidential information relating to the taxpayer they
					 represent, and to perform on behalf of the taxpayer all acts that the taxpayer
					 may perform in preparation for and during the hearing.
(c) Substitution or Withdrawal. Taxpayers
					 must promptly notify the Chief of Board Proceedings in writing of any
					 substitutions or withdrawals of representation.
1. New
						subchapter 3 (sections
						5523-5523.8) and section filed
						1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial
						change renaming subchapter 3 to subarticle 3 (Register 2008, No.
						13).
3. Change without regulatory effect amending subsection (c),
						repealing subsection (d) and amending NOTE filed 7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Article XIII, Section
						  11, California Constitution;
						  Sections
						  15606 and
						  15640,
						  Government Code; and Sections
						  251,
						  1840,
						  11651,
						  13170
						  and
						  32451,
						  Revenue and Taxation Code. Reference: Sections
						  15606 and
						  15640,
						  Government Code; and Sections
						  254.5,
						  254.6,
						  742,
						  748,
						  1840,
						  5148,
						  12429,
						  12636,
						  12637,
						  12951,
						  12977,
						  12978,
						  12981,
						  32255,
						  32256,
						  32256.5,
						  32257,
						  32302,
						  32312,
						  32313,
						  32401,
						  32402,
						  32402.1,
						  32404,
						  32407
						  and
						  32440,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 2 - Requirements for Scheduling Board Meetings and Hearings › Subarticle 3 - Representation, Prehearing Documents, and Preparation for Hearing › Section 5523.1 - Power of Attorney

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Requirement. The Board or Board Staff may require a taxpayer to complete a
					 Board approved Power of Attorney in order to authorize another person or
					 persons to act on the taxpayer's behalf.
(b) Form. The Power of Attorney shall include
					 the following information:
(1) Taxpayer's
					 name, telephone number, taxpayer identification number(s), account or permit
					 number(s) and mailing address;
(2)
					 The name, address (including e-mail, if any), and telephone and FAX number of
					 the appointed representative(s);
(3) The tax matters in which the
					 representative is authorized to represent the taxpayer; the scope of the
					 representative's authority; and the tax period(s) for which the authorization
					 is granted;
(4) A statement that
					 the Power of Attorney revokes all prior Powers of Attorney, with any exceptions
					 to the revocation;
(5) The time
					 period during which the Power of Attorney shall be in effect; and
(6) The signature(s) and title of all
					 affected taxpayers and the date of signature.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 2 - Requirements for Scheduling Board Meetings and Hearings › Subarticle 3 - Representation, Prehearing Documents, and Preparation for Hearing › Section 5523.2 - Contribution Disclosure Forms

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The Board is subject to the Quentin L.
					 Kopp Conflict of Interest Act of 1990 (Gov. Code, §
											15626) as
					 interpreted by California Code of Regulations, title 18, sections
					 7001 through
					 7011, which requires Board Members
					 to disclose certain political contributions and disqualifies Board Members from
					 participating in certain adjudicatory proceedings (as defined in Gov. Code,
					 §
											15626,
					 subd. (h)(5)). In order to comply with the provisions of the Quentin L. Kopp
					 Conflict of Interest Act of 1990:
(1) Every
					 Board Member must make the disclosures required by California Code of
					 Regulations, title 18, section
					 7009; and
(2) Every party, participant and agent as
					 defined in California Code of Regulations, title 18, sections
					 7004 through
					 7006 must complete a contribution
					 disclosure form as required by California Code of Regulations, title 18,
					 section 7011.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 2 - Requirements for Scheduling Board Meetings and Hearings › Subarticle 3 - Representation, Prehearing Documents, and Preparation for Hearing › Section 5523.3 - Hearing Summary

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Preparation. The Appeals Attorney should prepare and submit an objective
					 Hearing Summary to the Chief of Board Proceedings
(1) Generally within 40 days of the oral
					 hearing date, with respect to matters arising under chapter 2 of this division;
					 or
(2) As provided in chapter 3 of
					 this division.
If the Appeals Attorney determines that a Hearing Summary
						requires modification after initial distribution, the Appeals Attorney will
						promptly provide the modifications to the Chief of Board
						Proceedings.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 2 - Requirements for Scheduling Board Meetings and Hearings › Subarticle 3 - Representation, Prehearing Documents, and Preparation for Hearing › Section 5523.4 - Additional Briefing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Additional Briefing. If the Chief Counsel or his or her designee determines
					 that insufficient briefing has been provided under chapter 2 of this division
					 after issuance of the Hearing Summary, but prior to an oral hearing before the
					 Board, the Chief Counsel or his or her designee may request additional briefing
					 from either party in a writing addressed to the Chief of Board
					 Proceedings.
(b) Briefing Schedule.
					 Upon receipt of a request for additional briefing described in subdivision (a),
					 the Chief of Board Proceedings will set a briefing schedule and notify the
					 parties that additional briefing is required.
(c) General Requirements. All briefs
					 permitted to be filed pursuant to this section must follow the requirements
					 listed below:
(1) Be addressed and mailed to
					 the Chief of Board Proceedings;
(2)
					 Be mailed or personally delivered to the other parties;
(3) Length.
(A) Not exceed 30 typed or handwritten,
					 double-spaced 8 1/2" by 11" pages; or
(B) Not exceed 15 typed or handwritten,
					 single-spaced 8 1/2" by 11" pages;
(C) Type-font size of at least 10 points or
					 12 characters per inch;
(D) The
					 Table of Contents, Table of Authorities, and exhibits are not included in the
					 page count.
(4)
					 Exception. An exception to the requirements of paragraph (3) may be granted
					 prior to the deadline for filing a brief. Exceptions may be requested by
					 submitting a written request establishing reasonable circumstances that justify
					 the necessity for additional pages to the Chief of Board Proceedings. It is at
					 the discretion of the Chief Counsel or his or her designee to approve a
					 request.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 2 - Requirements for Scheduling Board Meetings and Hearings › Subarticle 3 - Representation, Prehearing Documents, and Preparation for Hearing › Section 5523.6 - Presentation of Evidence

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
					 Admissible Evidence. Any relevant evidence, including affidavits, declarations
					 under penalty of perjury, and hearsay evidence, may be presented at a Board
					 hearing. Each party will be permitted to comment on or respond to any
					 affidavits, declarations, or other evidence.
(b) Submission of Evidence. Parties should
					 submit documentary evidence to the Board Proceedings Division and to the
					 opposing party at least 14 days prior to the Board hearing in order to
					 facilitate the orderly consideration of the issues at the hearing. Although a
					 party may submit documentary evidence at the hearing, the Board is not required
					 to delay or postpone the hearing in order to consider evidence submitted at the
					 hearing. The Board will consider any objections to, and comments on, the
					 evidence presented at the hearing in assigning weight to such evidence. The
					 Board may refuse to allow the presentation of evidence that it considers
					 irrelevant, untrustworthy, or unduly repetitious.
(c) Stipulation of Facts. The taxpayer and
					 the Department may file, at any time prior to the submission of an appeal for
					 decision, a stipulation of the facts upon which they agree, the facts which are
					 in dispute, and the reasons for the dispute. The Board or the Chief Counsel may
					 require the parties to file such a stipulation where appropriate.
(d) Official Notice. The Board may on its own
					 or at the request of a party take official notice of any fact that may be
					 judicially noticed by the courts of this State. Any party may, at the Board
					 hearing or in its petition for rehearing, contest any matter thus
					 noticed.
(e) Distribution. Board
					 Proceedings Staff must provide copies of any documentary evidence that has been
					 submitted or officially noticed, any written arguments concerning the relevance
					 of the evidence, and any stipulations to the Board Members, each party, and the
					 Appeals Attorney.
(f) Use of
					 Electronic Presentation. A party may only use an electronic presentation during
					 a Board hearing if:
(1) The hearing is held at
					 the Board's headquarters or another location that is equipped for electronic
					 presentations; and
(2) The
					 presentation is submitted to the Board Proceedings Division at least five days
					 prior to the scheduled hearing date.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 2 - Requirements for Scheduling Board Meetings and Hearings › Subarticle 3 - Representation, Prehearing Documents, and Preparation for Hearing › Section 5523.7 - Witnesses

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Witnesses. The
					 taxpayer and the Department may offer the testimony of any person who can
					 provide relevant information concerning the matter, including representatives
					 of the taxpayer and the Department who have knowledge concerning the facts at
					 issue in the matter.
(b) If a
					 witness refuses to testify or produce books, records, accounts, or papers
					 pursuant to a Board issued subpoena, the Board may initiate contempt
					 proceedings as provided in Government Code section
					 15614 to
					 compel compliance. A person found guilty of contempt may be punished by a fine
					 and imprisonment in the county jail.
(c) As part of the Response to Notice of
					 Board Hearing, the parties should provide the Board Proceedings Division and
					 the opposing party with the name and address of any witness who will testify,
					 and a brief description of the purpose of their testimony, in advance of the
					 hearing.
(d) The Board Chair may,
					 at the Board Chair's discretion, direct any witness to testify under oath or
					 affirmation, and any Board Member or party to a matter may request that any
					 witness testify under oath or affirmation.
(e) Each party may cross-examine opposing
					 witnesses. However, the Board will not compel witnesses to answer questions in
					 any particular manner.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
2. Change without regulatory effect amending NOTE filed
						7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Article XIII, Section
						  11, California Constitution;
						  Sections
						  15606 and
						  15640,
						  Government Code; and Sections
						  251,
						  1840,
						  11651,
						  13170
						  and
						  32451,
						  Revenue and Taxation Code. Reference: Sections
						  15606 and
						  15640,
						  Government Code; and Sections
						  254.5,
						  254.6,
						  742,
						  748,
						  1840,
						  5148,
						  12429,
						  12636,
						  12637,
						  12951,
						  12977,
						  12978,
						  12981,
						  32255,
						  32256,
						  32256.5,
						  32257,
						  32302,
						  32312,
						  32313,
						  32401,
						  32402,
						  32402.1,
						  32404,
						  32407
						  and
						  32440,
						  Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 2 - Requirements for Scheduling Board Meetings and Hearings › Subarticle 3 - Representation, Prehearing Documents, and Preparation for Hearing › Section 5523.8 - Communications with Board Members

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The Board Members shall remain accessible to their
						constituents, their subordinates, other governmental agencies, and taxpayers at
						all times in order to execute their constitutional and statutory duties,
						subject to the restrictions on ex parte communications referenced in Government
						Code section
						15609.5.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
2. Change without regulatory effect amending section and NOTE
						filed 7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Article XIII, Section
						  11, California Constitution;
						  Sections
						  15606 and
						  15640,
						  Government Code; and Sections
						  251,
						  1840,
						  11651,
						  13170
						  and
						  32451,
						  Revenue and Taxation Code. Reference: Sections
						  15609.5
						  and
						  15610,
						  Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 3 - Public Notification of Board Meeting › Section 5530 - Public Agenda Notice

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Board Proceedings Staff must mail a Public Agenda Notice showing the matters
				  and other items of business scheduled to be conducted at an upcoming Board
				  meeting to those interested parties who have requested such notice in writing.
				  The Public Agenda Notice may be mailed via electronic mail or the U.S. Postal
				  Service, and must be mailed at least 10 days prior to the scheduled Board
				  meeting to which it relates. The Public Agenda Notice must also be available
				  for public viewing on the Internet at
www.boe.ca.gov
.
(b) The Public Agenda Notice must include:
(1) The name, address, and telephone number
				  of Board Proceedings Staff who can provide further information prior to the
				  meeting;
(2) The address of the
				  Internet site where notices are made available; and
(3) A specific agenda for the meeting,
				  containing a brief description of the matters and other items of business to be
				  conducted or discussed in either open or closed session. A description of a
				  matter or other item of business to be conducted or discussed in closed session
				  shall include a citation to the specific statutory authority under which a
				  closed session is being held.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 4 - Conduct of the Board Meeting and Burden of Proof › Section 5540 - Conduct of the Board Meeting

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Board meetings are conducted in
				  accordance with the following laws:
(1)
				  Bagley-Keene Open Meeting Act (Gov. Code, §§
											11120-
				  11132),
				  which requires the Board to hold public meetings;
(2) Government Code section
				  15625,
				  which prohibits Board Members and Board employees from engaging in certain
				  economic activities that are incompatible with their duties to the Board and
				  create a conflict of interest;
(3)
				  The Quentin L. Kopp Conflict of Interest Act of 1990 (Gov., Code §
											15626), as interpreted by
				  California Code of Regulations, title 18, sections
				  7001 through
				  7011, which requires Board Members
				  to disclose certain political contributions and disqualifies Board Members from
				  participating in certain adjudicatory proceedings; and
(4) The Political Reform Act (Gov. Code,
				  §
											81000, et
				  seq.), which requires Board Members and Board employees to disclose certain
				  financial interests that may create a conflict of interest, and prohibits Board
				  Members and Board employees from making, participating in making, or in any way
				  using their official position to influence a decision in which they know or
				  should know that they have a financial interest.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 4 - Conduct of the Board Meeting and Burden of Proof › Section 5541 - Burden of Proof

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Except as otherwise specifically provided by law, the burden of proof is upon
				  the taxpayer as to all issues of fact.
(b) In any proceeding involving the issue of
				  fraud with intent to evade tax, the burden of proof as to that issue is upon
				  the Department.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Change without regulatory effect amending NOTE filed
					 7-30-2020 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2020, No. 31).
Note: Authority cited: Article XIII, Section
						11, California Constitution;
						Sections
						15606 and
						15640,
						Government Code; and Sections
						251,
						1840,
						11651,
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Sections
						15606 and
						15640,
						Government Code; and Sections
						254.5,
						270,
						742,
						1840,
						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 5 - General Procedures for Board Action › Article 5 - Voting, Decisions, and Opinions › Section 5550 - Quorum

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A quorum must be present for the Board to take any
					 action.
(a) Any three Board Members
				  present at a meeting constitutes a quorum. For purposes of this chapter, a
				  Board Member is present at a meeting, if the Board Member is participating in
				  the meeting via teleconference pursuant to section
				  5521.
(b) When a Board Member is disqualified from
				  participating in a decision under the contribution disclosure statute (Gov.
				  Code, §
										15626), or
				  the Political Reform Act (Gov. Code, §
										81000, et
				  seq.), or the ex parte communications rules (Gov. Code, §
										11430.10,
				  et seq.), that Board Member is not counted for purposes of a quorum.
(c) If a deputy designated by the Controller
				  pursuant to Government Code section
				  7.6 or
				  7.9 (as
				  interpreted by the Attorney General) is not authorized to participate in a
				  decision because the matter before the Board is a constitutional matter, the
				  deputy is not counted for purposes of a quorum.
1. New
					 article 5 (sections
					 5550-5551) and section filed
					 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of
					 article heading filed 2-25-2014; operative 4-1-2014 (Register 2014, No.
					 9).
3. Change without regulatory effect amending subsection (b) and
					 NOTE filed 7-30-2020 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2020, No. 31).
Note: Authority cited: Article XIII, Section
						11, California Constitution;
						Sections
						15606 and
						15640,
						Government Code; and Sections
						251,
						1840,
						11651,
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Article XIII, Section
						17, California Constitution; and
						Sections
						7.6,
						7.9,
						11122.5,
						15606,
						15626 and
						81000-
						91014,
						Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 5 - Voting, Decisions, and Opinions › Section 5552 - Publication

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Adoption. The
				  Board shall adopt a written opinion for each appeal decided by the Board, on or
				  after January 1, 2013, in which the amount in controversy is five hundred
				  thousand dollars ($500,000) or more.
(b) Publication. If the Board is required to
				  adopt a written opinion pursuant to subdivision (a), then the Board shall adopt
				  and publish the written opinion on the Board's Internet website within 120 days
				  after the date upon which the Board's vote to decide the appeal became
				  final.
(c) Content. All written
				  opinions required to be adopted pursuant to subdivision (a) shall include all
				  of the following:
(1) Findings of
				  fact;
(2) The legal issue(s)
				  presented;
(3) Citation(s) to
				  applicable law;
(4) An analysis of
				  the law and facts;
(5) The
				  disposition of the matter; and
(6)
				  The names of the adopting Board Members.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 6 - Post Hearing Notices and Petitions for Rehearing › Section 5560 - Notice of Board Decision

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Generally. All parties to a proceeding will be notified in writing of the
				  Board's decision. The notice will contain the determined value, tax, penalty or
				  interest owed and will be mailed within 30 days from the date of the Board's
				  decision.
(b) Finality of Property
				  Tax Decisions. Chapter 3 of this division applies to the finality of decisions
				  on property tax petitions.
1. New
					 article 6 (sections
					 5560-5563) and section filed
					 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Change
					 without regulatory effect amending section and NOTE filed 7-30-2020 pursuant to
					 section 100, title 1, California Code of
					 Regulations (Register 2020, No. 31).
Note: Authority cited: Article XIII, Section
						11, California Constitution;
						Sections
						15606 and
						15640,
						Government Code; and Sections
						251,
						1840,
						11651,
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Sections
						15606 and
						15640,
						Government Code; and Sections
						254.5,
						254.6,
						744,
						749,
						1842,
						5148,
						12429,
						12431,
						12636,
						12637,
						12951,
						12981,
						32255,
						32256,
						32256.5,
						32257,
						32302,
						32304,
						32312,
						32313,
						32401,
						32404,
						32407
						and
						32440,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 6 - Post Hearing Notices and Petitions for Rehearing › Section 5561 - Petition for Rehearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Generally. A taxpayer with an appeal subject to chapter 2 of this division or
				  described in section
				  5310, subdivision (a)(3) or (4),
				  may file a Petition for Rehearing within 30 days of the date on which notice of
				  the Board's decision is mailed to the taxpayer. The petition must be signed by
				  the taxpayer or the taxpayer's authorized representative, and:
(1) Identify an irregularity in the Board's
				  proceedings that prevented the fair consideration of the taxpayer's
				  appeal;
(2) Identify an accident or
				  surprise that occurred, which ordinary caution could not have
				  prevented;
(3) Identify and provide
				  newly discovered, relevant evidence, which the taxpayer requesting the
				  rehearing could not have reasonably discovered and provided prior to the
				  Board's decision; or
(4)
				  Demonstrate that there is insufficient evidence to justify the decision or the
				  decision is contrary to law.
California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 6 - Post Hearing Notices and Petitions for Rehearing › Section 5562 - Recommendation and Decision on Petition for Rehearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) After a Petition for Rehearing is
				  accepted under section
				  5561, the Appeals Attorney will
				  prepare and submit a written recommendation to grant or deny the Petition for
				  Rehearing to the Chief of Board Proceedings, generally within 90 days from the
				  date of the letter accepting the Petition for Rehearing. The document may also
				  recommend changes to the Board's decision on the appeal to which the Petition
				  for Rehearing relates and that the Board deny the Petition for Rehearing after
				  making such changes.
(b) The
				  recommendation on Petition for Rehearing will be submitted to the Board for
				  consideration as a nonappearance matter.
(c) The Chief of Board Proceedings must
				  notify all the parties to an appeal of the Board's decision on a Petition for
				  Rehearing.
(1) If the Board grants a
				  rehearing, then the Board's prior decision will be held in abeyance and subject
				  to change until the resolution of the rehearing, and the applicable briefing
				  provisions of chapter 2 or 3 of this division and the Board hearing provisions
				  of this chapter apply to that rehearing.
(A)
				  Unless the taxpayer requesting the rehearing withdraws its request prior to the
				  rehearing, the Board's prior decision on the taxpayer's appeal will be replaced
				  by the Board's decision on the taxpayer's appeal following the
				  rehearing.
(B) If, prior to the
				  rehearing, the taxpayer requesting the rehearing notifies the Board Proceedings
				  Division in writing that the taxpayer withdraws its request for a rehearing,
				  the Board's prior decision on the taxpayer's appeal becomes final upon the
				  receipt by the Board Proceedings Division of the taxpayer's withdrawal of its
				  request for rehearing.