California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 8 - Appeals Conferences › Section 35061 - Notice of Appeals Conference; Response to Notice of Appeals Conference; Submission of Arguments and Evidence; Recording an Appeals Conference

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) At least 45
				  days prior to the scheduled appeals conference, the Appeals Bureau will mail to
				  the parties a notice of appeals conference that includes the date, time, and
				  location of the appeals conference. A response to notice of appeals conference
				  form will be included with the notice of appeals conference.
(b) A taxpayer who receives a notice of
				  appeals conference should complete and return the response to notice of appeals
				  conference form within 15 days of the date the notice of appeals conference was
				  mailed.
(c) Each party should
				  submit, in writing, its arguments and evidence to the Appeals Bureau before the
				  scheduled appeals conference.
(d)
				  If a party would like to record the appeals conference, that party must check
				  the appropriate box on the response to notice of appeals conference form and
				  provide a copy of the recording or transcript to each of the other parties and
				  to the Appeals Bureau. The recording and the providing of copies is at the
				  party's own expense. If the Appeals Bureau chooses to record the appeals
				  conference, it will notify the parties prior to the appeals conference, and
				  will provide each party a copy of the recording or transcript.
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					 be repealed by operation of law on the following day.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					 be repealed by operation of law on the following day.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. 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: Section
						22971.2,
						Business and Professions Code; Sections
						15570.40
						and
						15606,
						Government Code; and 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
						22973.1,
						22974.3,
						22974.7,
						22977.2,
						22978.2,
						22978.7,
						22979,
						22979.7
						and
						22980.2,
						Business and Professions Code; Sections
						15570.50
						and
						15570.52,
						Government Code; and Sections
						6074,
						6456,
						6538,
						6562,
						6592,
						6593,
						6593.5,
						6596,
						6814,
						6901,
						6902,
						6906,
						6981,
						7657,
						7657.1,
						7657.5,
						7658,
						7658.1,
						7700,
						7700.5,
						7711,
						8126,
						8128,
						8191,
						8828,
						8828.5,
						8852,
						8877,
						8878,
						8878.5,
						8879,
						8880,
						9024,
						9151,
						9152,
						9196,
						30174,
						30175,
						30176,
						30176.1,
						30176.2,
						30177,
						30178,
						30178.1,
						30243,
						30243.5,
						30262,
						30282,
						30283,
						30283.5,
						30284,
						30285,
						30361,
						30362,
						30365,
						30421,
						30438,
						30439,
						38433,
						38435,
						38443,
						38452,
						38453,
						38454,
						38454.5,
						38455,
						38564,
						38601,
						38602,
						38605,
						38631,
						40093,
						40102,
						40103,
						40103.5,
						40104,
						40105,
						40111,
						40112,
						40115,
						40121,
						41033,
						41087,
						41096,
						41097,
						41097.5,
						41098,
						41099,
						41100,
						41101,
						41104,
						41107,
						43157,
						43158,
						43158.5,
						43159,
						43159.1,
						43159.2,
						43303,
						43351,
						43352,
						43451,
						43452,
						43454,
						43491,
						45155,
						45156,
						45156.5,
						45157,
						45158,
						45303,
						45352,
						45353,
						45651,
						45652,
						45654,
						45801,
						46156,
						46157,
						46157.5,
						46158,
						46159,
						46302,
						46303,
						46353,
						46454,
						46501,
						46502,
						46505,
						46551,
						50112.2,
						50112.3,
						50112.4,
						50112.5,
						50112.6,
						50116,
						50120.2,
						50120.3,
						50139,
						50140,
						50142,
						50151,
						55044,
						55045,
						55045.1,
						55046,
						55046.5,
						55083,
						55102,
						55103,
						55221,
						55222,
						55224,
						55281,
						60209,
						60210,
						60210.5,
						60211,
						60212,
						60332,
						60333,
						60352,
						60501,
						60502,
						60506,
						60507,
						60521,
						60522
						and
						60581,
						Revenue and Taxation Code.