California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 3 - Claims for Refund › Section 35043 - Discretion to Grant or Deny an Appeals Conference on a Claim for Refund

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A request for an appeals conference conducted under article
					 8 of this chapter may be denied on a claim for refund. Requests will be
					 liberally granted, except that a taxpayer's request for an appeals conference
					 will generally be denied where the taxpayer had already been provided with an
					 appeals conference on the same issue, and has not submitted any additional
					 arguments or evidence.
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					 be repealed by operation of law on the following day.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					 be repealed by operation of law on the following day.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					 be repealed by operation of law on the following day.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 Repealed by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
						6901,
						6902,
						6906,
						8126,
						8128,
						9151,
						9152,
						30176,
						30176.1,
						30176.2,
						30177,
						30178,
						30178.1,
						30361,
						30362,
						30365,
						38601,
						38602,
						38605,
						40111,
						40112,
						40115,
						41100,
						41101,
						41104,
						43451,
						43452,
						43454,
						45651,
						45652,
						45654,
						46501,
						46502,
						46505,
						50139,
						50140,
						50142,
						55221,
						55222,
						55224,
						60501,
						60502,
						60507,
						60521
						and
						60522,
						Revenue and Taxation Code.