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 2a - Petitioning Notices of Determination and Notices of Deficiency Assessment › Section 5210 - Persons Who May File Petitions for Redetermination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Any person, insurer or surplus line
				  broker, against whom a notice of determination or notice of deficiency
				  assessment is issued that disagrees with any item included in the notice of
				  determination or notice of deficiency assessment may file a petition for
				  redetermination requesting that the Board reconsider the notice of
				  determination or notice of deficiency assessment.
(b) Any person directly interested in a
				  notice of determination issued against a person described in subdivision (a)
				  may file a petition for redetermination requesting that the Board reconsider
				  the notice of determination, but only if the notice of determination was issued
				  under section
				  32271
				  or
				  32291
				  of the Revenue and Taxation Code.
A person is directly interested in a notice of
					 determination if the person would have an interest in the subject matter of
					 potential litigation involving the determination that would permit the person
					 to intervene in such potential litigation under Code of Civil Procedure section
					 387,
					 subdivision (b). Such persons include, without limitation, predecessors,
					 successors, receivers, trustees, executors, administrators, assignees, and
					 guarantors. A person directly interested does not include a consumer who owes
					 or has paid tax reimbursement to a retailer, or persons such as
					 lienholders.
1. New
					 article 2A (sections
					 5210-5219) and section filed
					 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of
					 subsections (a) and (b), repealer of subsections (b)(1)-(8) and amendment of
					 NOTE filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No.
					 12). Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 9-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
3. Amendment
					 of subsections (a) and (b), repealer of subsections (b)(1)-(8) and amendment of
					 NOTE refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No.
					 38). Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 12-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
4. Amendment
					 of subsections (a) and (b), repealer of subsections (b)(1)-(8) and amendment of
					 NOTE refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018,
					 No. 51). Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 3-18-2019 or emergency language will
					 be repealed by operation of law on the following day.
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 subsections (a) and (b),
					 repealer of subsections (b)(1)-(8) and amendment of NOTE filed 3-19-2019;
					 operative 3-19-2019. Submitted to OAL for filing and printing only. Exempt from
					 the APA pursuant to Government Code section
					 15570.40(b)
					 (Register 2019, No. 12).
Note: Authority cited: Section
						15606,
						Government Code; Sections
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Sections
						12428
						and
						32301,
						Revenue and Taxation Code.