reglab/statecodes huggingface dataset:
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30829 - Claim Procedure. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 1-5-2018 as an emergency; operative 1-5-2018 (Register 2018, No. 1).
				  Pursuant to Government Code section
				  15679,
				  this action is a deemed emergency and exempt from OAL review. A Certificate of
				  Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be
				  repealed by operation of law on the following day.
2. New section
				  refiled 5-8-2018 as an emergency; operative 7-6-2018 (Register 2018, No. 19).
				  Pursuant to Government Code section
				  15679,
				  this action is a deemed emergency and exempt from OAL review. A Certificate of
				  Compliance must be transmitted to OAL by 10-4-2018 or emergency language will
				  be repealed by operation of law on the following day.
3. New section
				  refiled 9-10-2018 as an emergency; operative 10-4-2018 (Register 2018, No. 37).
				  Pursuant to Government Code section
				  15679,
				  this action is a deemed emergency and exempt from OAL review. A Certificate of
				  Compliance must be transmitted to OAL by 1-2-2019 or emergency language will be
				  repealed by operation of law on the following day.
4. Repealed by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: Sections
					 11440.20,
					 15672 and
					 15674,
					 Government Code; and Sections
					 7091,
					 7156,
					 8269,
					 9269,
					 30458.9,
					 38708,
					 40209,
					 41169,
					 43520,
					 45865,
					 46620,
					 50156.9,
					 55330
					 and
					 60630,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30830 - Oral Hearing on Claim for Reimbursement. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 1-5-2018 as an emergency; operative 1-5-2018 (Register 2018, No. 1).
				  Pursuant to Government Code section
				  15679,
				  this action is a deemed emergency and exempt from OAL review. A Certificate of
				  Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be
				  repealed by operation of law on the following day.
2. New section
				  refiled 5-8-2018 as an emergency; operative 7-6-2018 (Register 2018, No. 19).
				  Pursuant to Government Code section
				  15679,
				  this action is a deemed emergency and exempt from OAL review. A Certificate of
				  Compliance must be transmitted to OAL by 10-4-2018 or emergency language will
				  be repealed by operation of law on the following day.
3. New section
				  refiled 9-10-2018 as an emergency; operative 10-4-2018 (Register 2018, No. 37).
				  Pursuant to Government Code section
				  15679,
				  this action is a deemed emergency and exempt from OAL review. A Certificate of
				  Compliance must be transmitted to OAL by 1-2-2019 or emergency language will be
				  repealed by operation of law on the following day.
4. Repealed by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: Sections
					 15672 and
					 15674,
					 Government Code; and Sections
					 7091,
					 7156,
					 8269,
					 9269,
					 30458.9,
					 38708,
					 40209,
					 41169,
					 43520,
					 45865,
					 46620,
					 50156.9,
					 55330
					 and
					 60630,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30831 - Notice of Decision. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New section
				  filed 1-5-2018 as an emergency; operative 1-5-2018 (Register 2018, No. 1).
				  Pursuant to Government Code section
				  15679,
				  this action is a deemed emergency and exempt from OAL review. A Certificate of
				  Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be
				  repealed by operation of law on the following day.
2. New section
				  refiled 5-8-2018 as an emergency; operative 7-6-2018 (Register 2018, No. 19).
				  Pursuant to Government Code section
				  15679,
				  this action is a deemed emergency and exempt from OAL review. A Certificate of
				  Compliance must be transmitted to OAL by 10-4-2018 or emergency language will
				  be repealed by operation of law on the following day.
3. New section
				  refiled 9-10-2018 as an emergency; operative 10-4-2018 (Register 2018, No. 37).
				  Pursuant to Government Code section
				  15679,
				  this action is a deemed emergency and exempt from OAL review. A Certificate of
				  Compliance must be transmitted to OAL by 1-2-2019 or emergency language will be
				  repealed by operation of law on the following day.
4. Repealed by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: Sections
					 11440.20,
					 15672 and
					 15674,
					 Government Code; and Sections
					 7091,
					 7156,
					 8269,
					 9269,
					 30458.9,
					 38708,
					 40209,
					 41169,
					 43520,
					 45865,
					 46620,
					 50156.9,
					 55330
					 and
					 60630,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 1 - Application, Definitions, Burden, and Notice › Section 35002 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following definitions apply to this chapter:
(a) "Appeal" means:
(1) A petition, including a petition for
				  redetermination and a petition for reconsideration of successor
				  liability;
(2) Administrative
				  protest;
(3) Claim for
				  refund;
(4) Application for
				  administrative hearing;
(5) A
				  request for relief of taxes, interest, or penalties; or
(6) Any other matter for which this chapter
				  provides for review by the Appeals Bureau of the California Department of Tax
				  and Fee Administration, if warranted.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 1 - Application, Definitions, Burden, and Notice › Section 35004 - 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 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.
2. New section
					 refiled 9-17-2018 as an emergency, including 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.
3. New section
					 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.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section 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
						22971.2,
						Business and Professions Code; Sections
						15570.40
						and
						15606,
						Government Code; Section
						25215.74,
						Health and Safety Code; Section
						893,
						Public Utilities Code; and Sections
						7051,
						7202,
						7203,
						7261,
						7262,
						8251,
						9251,
						30451,
						34013,
						38701,
						40171,
						41128,
						42020,
						42103,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Section
						22971.5,
						Business and Professions Code; and Sections
						6486,
						7202,
						7203,
						7261,
						7262,
						7671,
						8781,
						30206,
						38416,
						40076,
						41075,
						43201,
						45201,
						46202,
						50113,
						55061
						and
						60311,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2a - Petitioning Notices of Determination › Section 35005 - Persons Who May File a Petition for Redetermination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A person who disagrees with any item
				  included in a notice of determination issued to that person may file a petition
				  for redetermination requesting that CDTFA reconsider the notice of
				  determination. CDTFA will not, however, consider any item outside the scope of
				  its review, such as specified in regulations 35011 through 35014.
(b) Any person directly interested in a
				  notice of determination issued by CDTFA may file a petition for redetermination
				  requesting that CDTFA reconsider the notice of determination, but only if the
				  notice of determination was issued under one of the following:
(1) Revenue and Taxation Code section
				  6481
				  or
				  6511
				  (Sales and Use Tax Law).
(2)
				  Revenue and Taxation Code section
				  38411
				  or
				  38421
				  (Timber Yield Tax Law).
(3) Revenue
				  and Taxation Code section
				  43201
				  (Hazardous Substances Tax Law).
(4)
				  Revenue and Taxation Code section
				  45201
				  (Integrated Waste Management Fee Law).
(5) Revenue and Taxation Code section
				  46201
				  or
				  46251
				  (Oil Spill Response, Prevention, and Administration Fees Law).
(6) Revenue and Taxation Code section
				  50113
				  (Underground Storage Tank Maintenance Fee Law).
(7) Revenue and Taxation Code section
				  55061
				  (Fee Collection Procedures Law).
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2a - Petitioning Notices of Determination › Section 35006 - Successor's Petition for Consideration

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A successor served with a notice of successor liability
					 under Revenue and Taxation Code sections
					 6814,
					 9024,
					 38564,
					 46454,
					 or
					 60474
					 may file a petition for reconsideration of successor liability in the manner
					 provided in this article for petitioning any other liability imposed under the
					 Sales and Use Tax Law, Use Fuel Tax Law, Timber Yield Tax Law, Oil Spill
					 Response, Prevention, and Administration Fees Law, or Diesel Fuel Tax Law,
					 respectively. The provisions in this chapter applicable to a petition for
					 redetermination are applicable to a successor's petition for
					 reconsideration.
1. New
					 section 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.
2. New section
					 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.
3. New section
					 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.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section 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: Sections
						15570.40
						and
						15606,
						Government Code; and Sections
						7051,
						9251,
						38701,
						46601
						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 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2a - Petitioning Notices of Determination › Section 35008 - 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 should be
				  reconsidered.
(4) Be signed by the
				  taxpayer or the taxpayer's authorized representative.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2a - Petitioning Notices of Determination › Section 35009 - Amendments to a Petition 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 should be
					 reconsidered at any time prior to the date on which CDTFA issues its order or
					 decision upon the petition for redetermination.
1. New
					 section 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.
2. New section
					 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.
3. New section
					 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.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section 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: Sections
						15570.40
						and
						15606,
						Government Code; Section
						25215.74,
						Health and Safety Code; and Sections
						7051,
						8251,
						9251,
						30451,
						34013,
						38701,
						40171,
						41128,
						42020,
						42103,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Sections
						6561.5,
						7710.5,
						8851.5,
						30261.5,
						38442,
						40092,
						41033,
						41086,
						43302,
						45302,
						46352,
						50115,
						55082
						and
						60351,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2a - Petitioning Notices of Determination › Section 35010 - 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 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.
2. New section
					 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.
3. New section
					 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.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section 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: Sections
						15570.40
						and
						15606,
						Government Code; Section
						25215.74,
						Health and Safety Code; and Sections
						7051,
						8251,
						9251,
						30451,
						34013,
						38701,
						40171,
						41128,
						42020,
						42103,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Sections
						6482,
						6513,
						7674,
						7661,
						8777,
						8803,
						30174,
						30202,
						30223,
						38412,
						38423,
						40072,
						40083,
						41033,
						41071,
						41082,
						43201,
						45201,
						46201,
						46253,
						50113,
						55061,
						60302
						and
						60314,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2a - Petitioning Notices of Determination › Section 35011 - Scope of a Petition for Redetermination Filed Under Hazardous Substances Tax Law

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Hazardous or Extremely Hazardous Waste. A petition for redetermination filed
				  under Revenue and Taxation Code section
				  43301
				  will be acknowledged. However, no determination will be made as to whether any
				  substance is a hazardous or extremely hazardous waste. A petition for
				  redetermination based upon such grounds will be forwarded to the Director of
				  the California Department of Toxic Substances Control for determination in
				  accordance with Revenue and Taxation Code section
				  43301,
				  and may not be considered until after the Director of the California Department
				  of Toxic Substances Control has made his or her determination.
(b) Childhood Lead Poisoning Prevention Fee.
(1) A petition for redetermination of the
				  Childhood Lead Poisoning Prevention Fee may be founded upon any grounds,
				  including:
(A) The taxpayer's industry did
				  not contribute in any manner to environmental lead contamination;
(B) The taxpayer's lead or lead containing
				  product does not currently or did not historically result in quantifiable
				  persistent lead contamination; or
(C) The amount of the fee assessed does not
				  reflect the taxpayer's market share or is incorrectly
				  computed.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2a - Petitioning Notices of Determination › Section 35012 - Scope of a Petition for Redetermination Filed Under Covered Electronic Waste Recycling Fee

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A petition for redetermination of the Covered Electronic
					 Waste Recycling Fee will be acknowledged. However, no determination will be
					 made as to whether an item is or is not a covered electronic device. A petition
					 for redetermination based upon such grounds will be forwarded to the California
					 Department of Toxic Substances Control for determination in accordance with
					 Public Resources Code section
					 42464.6.
1. New
					 section 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.
2. New section
					 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.
3. New section
					 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.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section 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: Sections
						15570.40
						and
						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 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2a - Petitioning Notices of Determination › Section 35013 - Scope of a Petition for Redetermination File Under Water Rights Fee Law

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A determination by the State Water Resources Control Board
					 regarding the amount of the water rights fee or that a person or entity is
					 required to pay such fee is subject to review under chapter 4 of part 1 of
					 division 2 of the Water Code and is not subject to review by CDTFA as part of a
					 petition for redetermination.
1. New
					 section 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.
2. New section
					 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.
3. New section
					 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.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section 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: Sections
						15570.40
						and
						15606,
						Government Code; and Section
						55301,
						Revenue and Taxation Code. Reference: Section
						1537, Water
						Code.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2a - Petitioning Notices of Determination › Section 35014 - Scope of a Petition for Redetermination Filed Under the Lead-Acid Battery Recycling Act

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A petition for redetermination of the California battery
					 fee or manufacturer battery fee will be acknowledged. However, no determination
					 will be made as to whether an item is or is not a lead-acid battery. A petition
					 for redetermination based on such grounds will be forwarded to the California
					 Department of Toxic Substances Control for determination in accordance with
					 Health and Safety Code section
					 25215.45.
1. New
					 section 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.
2. New section
					 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.
3. New section
					 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.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section 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: Sections
						15570.40
						and
						15606,
						Government Code; and Section
						55301,
						Revenue and Taxation Code. Reference: Section
						25215.45,
						Health and Safety Code.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2a - Petitioning Notices of Determination › Section 35015 - Filing a Petition for Redetermination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A petition for redetermination under the
				  Sales and Use Tax Law and related documents may be filed as set forth in this
				  subdivision, or as otherwise expressly provided on CDTFA's website at
www.cdtfa.ca.gov
.
(1) By hand delivery to: Petitions Section,
				  MIC 38, California Department of Tax and Fee Administration, 450 N Street,
				  Sacramento, CA 95814.
(2) By mail
				  addressed to: Petitions Section, MIC 38, California Department of Tax and Fee
				  Administration P.O. Box 942879, Sacramento, CA 94279-0038.
(3) By email sent to:
				  BTFDPetSection@cdtfa.ca.gov.
(4) By
				  facsimile to: (916) 324-0678.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2a - Petitioning Notices of Determination › Section 35016 - Acknowledgement of a Petition for Redetermination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
After receipt of a petition for redetermination, the
					 assigned section will promptly mail the taxpayer a letter acknowledging receipt
					 of the petition for redetermination and containing the contact information for
					 the applicable staff within the assigned section.
1. New
					 section 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.
2. New section
					 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.
3. New section
					 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.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section 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: Sections
						15570.40
						and
						15606,
						Government Code; Section
						25215.74,
						Health and Safety Code; and Sections
						7051,
						8251,
						9251,
						30451,
						34013,
						38701,
						40171,
						41128,
						42020,
						42103,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Sections
						6562,
						7711,
						8852,
						30175,
						30262,
						38443,
						40093,
						41087,
						43303,
						45303,
						46353,
						50116,
						55083
						and
						60352,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2a - Petitioning Notices of Determination › Section 35018 - 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
					 Appeals Bureau 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, the position of BTFD, and the reasons
					 the assigned section believes that BTFD's position should be sustained. The
					 assigned section will then mail a copy of the summary analysis to the taxpayer
					 and forward the petition file to the Appeals Bureau for the scheduling of an
					 appeals conference in accordance with article 8 of this
					 chapter.
1. New
					 section 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.
2. New section
					 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.
3. New section
					 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.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section 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: Sections
						15570.40
						and
						15606,
						Government Code; Section
						25215.74,
						Health and Safety Code; and Sections
						7051,
						8251,
						9251,
						30451,
						34013,
						38701,
						40171,
						41128,
						42020,
						42103,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Sections
						6562,
						7711,
						8852,
						30175,
						30262,
						38443,
						40093,
						41087,
						43303,
						45303,
						46353,
						50116,
						55083
						and
						60352,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2b - Treatment of Premature or Untimely Petition as an Administrative Protest › Section 35020 - Accrual of Interest

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The acceptance of an appeal as an administrative protest
					 does not stop the accrual of interest.
1. New
					 section 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.
2. New section
					 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.
3. New section
					 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.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section 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: Sections
						15570.40
						and
						15606,
						Government Code; Section
						25215.74,
						Health and Safety Code; and Sections
						7051,
						8251,
						9251,
						30451,
						34013,
						38701,
						40171,
						41128,
						42020,
						42103,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Sections
						6482,
						6513,
						7674,
						7661,
						8777,
						8803,
						30174,
						30202,
						30223,
						38412,
						38423,
						40072,
						40083,
						41033,
						41071,
						41082,
						43201,
						45201,
						46201,
						46253,
						50113,
						55061,
						60302
						and
						60314,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2b - Treatment of Premature or Untimely Petition as an Administrative Protest › Section 35021 - NO Stay of Collection Activities

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
An appeal is accepted as an administrative protest only
					 where the taxpayer failed to file a timely petition for redetermination and the
					 liability for which the administrative protest is accepted is final. The
					 acceptance of the appeal as an administrative protest does not stay CDTFA's
					 efforts to collect any such final liability that remains unpaid. However, BTFD
					 may, in its sole discretion, stay efforts to collect a final
					 liability.
1. New
					 section 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.
2. New section
					 refiled 9-17-2018 as an emergency, including amendment of section; 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.
3. Refiling of
					 9-17-2018 action 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.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section 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: Sections
						15570.40
						and
						15606,
						Government Code; Section
						25215.74,
						Health and Safety Code; and Sections
						7051,
						8251,
						9251,
						30451,
						34013,
						38701,
						40171,
						41128,
						42020,
						42103,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Sections
						6561,
						7710,
						8851,
						30174,
						30261,
						38441,
						40091,
						41085,
						43301,
						45301,
						46351,
						50114,
						55081
						and
						60350,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2c - Contesting a Jeopardy Determination › Section 35023 - Filing a Petition for Redetermination of a Jeopardy Determination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The person against whom a jeopardy determination is made
					 may file a petition for redetermination of the jeopardy determination and
					 related documents as specified in regulation 35015.
1. New
					 section 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.
2. New section
					 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.
3. New section
					 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.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section 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: Sections
						15570.40
						and
						15606,
						Government Code; Section
						25215.74,
						Health and Safety Code; and Sections
						7051,
						8251,
						9251,
						30451,
						34013,
						38701,
						42020,
						42103,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Sections
						6538,
						7700,
						8828,
						30243,
						38433,
						43351,
						45352,
						46302,
						50120.2,
						55102
						and
						60332,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 2c - Contesting a Jeopardy Determination › Section 35024 - Contents of a Petition for Redetermination of Jeopardy Determination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A petition for redetermination of a jeopardy determination
					 must satisfy all the requirements for a petition for redetermination as
					 provided in article 2A of this chapter.
1. New
					 section 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.
2. New section
					 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.
3. New section
					 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.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section 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: Sections
						15570.40
						and
						15606,
						Government Code; Section
						25215.74,
						Health and Safety Code; and Sections
						7051,
						8251,
						9251,
						30451,
						34013,
						38701,
						42020,
						42103,
						43501,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code. Reference: Sections
						6538,
						7700,
						8828,
						30243,
						38433,
						43351,
						45352,
						46302,
						50120.2,
						55102
						and
						60332,
						Revenue and Taxation Code.