California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 2 - Special Taxes and Fees › Article 4c - Other Requests for Relief of Penalties and Interest › Section 5249.4 - Assignment and Acknowledgement of Requests for Relief

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A request for relief will be assigned to
				  and reviewed by Board Staff in the appropriate section responsible for the
				  particular tax law concerned.
(b)
				  If the request for relief concerns previously paid amounts, the request will be
				  treated as a claim for refund and assigned to and reviewed by Board Staff in
				  the appropriate section under the procedures contained in article 3 of this
				  chapter.
(c) Once the request for
				  relief is assigned, the assigned Board Staff will promptly send the person
				  requesting relief an acknowledgement letter containing the contact information
				  for the assigned section, which may include a request for additional
				  information.
(d) This section does
				  not apply to requests for relief included in a petition for redetermination or
				  claim for refund that are reviewed in accordance with the procedures applicable
				  to such petitions or claims.
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Amendment of section and 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					 be repealed by operation of law on the following day.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 section and 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					 be repealed by operation of law on the following day.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 section and 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 section and NOTE filed
					 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only.
					 Exempt from the APA pursuant to Government Code section
					 15570.40(b)
					 (Register 2019, No. 12).
Note: Authority cited: Section
						15606,
						Government Code; and Sections
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Sections
						12636,
						12637,
						32255,
						32256,
						32256.5
						and
						32257,
						Revenue and Taxation Code.