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 5216 - Filing Petitions for Redetermination

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) A petition or related document may be
				  electronically transmitted (e.g., facsimile, e-mail, etc.) to the Board if an
				  electronic copy of such document is transmitted to the fax number or email
				  address specified in subdivision (b). A petition or related document may also
				  be electronically transmitted to the Board in accordance with instructions
				  provided on the Board's website at
www.boe.ca.gov
.
(b) A petition for redetermination and
				  related documents may be hand delivered to the Board's headquarters or mailed
				  to the address provided below:
BOARD PROCEEDINGS DIVISION, MIC:80
STATE BOARD OF EQUALIZATION
P.O. BOX 942879
SACRAMENTO, CA 94279-0080
appealsscheduling@boe.ca.gov
FAX: (916) 324-3984
1. New
					 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
					 2).
2. Change without regulatory effect amending subsection (b)(2)
					 filed 7-16-2008 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2008, No. 29).
3. Amendment filed 2-25-2014;
					 operative 4-1-2014 (Register 2014, No. 9).
4. 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					 be repealed by operation of law on the following day.
5. 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					 be repealed by operation of law on the following day.
6. 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.
7.
					 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).
8. 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).
9. Change without regulatory effect
					 amending section filed 7-30-2020 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2020, No. 31).
10. Change without regulatory
					 effect amending subsection (b) filed 6-21-2021 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2021, No. 26).
Note: Authority cited: Section
						15606,
						Government Code; and Sections
						13170
						and
						32451,
						Revenue and Taxation Code. Reference: Sections
						12428
						and
						32301,
						Revenue and Taxation Code.