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 35001 - Application

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
This chapter applies to appeals filed under the following
					 laws that are administered by the California Department of Tax and Fee
					 Administration:
(a) Sales and Use Tax
				  Law (pt. 1 of div. 2 of the Rev. & Tax. Code).
(b) Uniform Local Sales and Use Tax Law (pt.
				  1.5 of div. 2 of the Rev. & Tax. Code).
(c) Transactions and Use Tax Law (pt. 1.6 of
				  div. 2 of the Rev. & Tax. Code), and additional local taxes (pt. 1.7 of
				  div. 2 of the Rev. & Tax. Code).
(d) Motor Vehicle Fuel Tax Law (pt. 2 of div.
				  2 of the Rev. & Tax. Code).
(e)
				  Use Fuel Tax Law (pt. 3 of div. 2 of the Rev. & Tax. Code).
(f) Cigarette and Tobacco Products Tax Law
				  (pt. 13 of div. 2 of the Rev. & Tax. Code).
(g) Cannabis Tax (pt. 14.5 of div. 2 of the
				  Rev. & Tax. Code).
(h) Timber
				  Yield Tax Law (pt. 18.5 of div. 2 of the Rev. & Tax. Code).
(i) Energy Resources Surcharge Law (pt. 19 of
				  div. 2 of the Rev. & Tax. Code).
(j) Emergency Telephone Users Surcharge Act
				  (pt. 20 of div. 2 of the Rev. & Tax. Code).
(k) Prepaid Mobile Telephony Services
				  Surcharge Collection Act (pt. 21 of div. 2 of the Rev. & Tax
				  Code).
(l) Local Prepaid Mobile
				  Telephony Services Collection Act (pt. 21.1 of div. 2 of the Rev. & Tax
				  Code).
(m) Hazardous Substances Tax
				  Law, which is also applicable to the Childhood Lead Poisoning Prevention Fee
				  and Occupational Lead Poisoning Prevention Fee (pt. 22 of div. 2 of the Rev.
				  & Tax. Code).
(n) Marine
				  Invasive Species Fee Collection Law (pt. 22.5 of div. 2 of the Rev. & Tax.
				  Code).
(o) Integrated Waste
				  Management Fee Law (pt. 23 of div. 2 of the Rev. & Tax. Code).
(p) Oil Spill Response, Prevention, and
				  Administration Fees Law (pt. 24 of div. 2 of the Rev. & Tax.
				  Code).
(q) Underground Storage Tank
				  Maintenance Fee Law (pt. 26 of div. 2 of the Rev. & Tax. Code).
(r) Fee Collection Procedures Law (pt. 30 of
				  div. 2 of the Rev. & Tax. Code).
(s) Diesel Fuel Tax Law (pt. 31 of div. 2 of
				  the Rev. & Tax. Code).
(t)
				  Cigarette and Tobacco Products Licensing Act of 2003 (div. 8.6 of the Bus.
				  & Prof. Code).
(u) Lead-Acid
				  Battery Recycling Act of 2016, which imposes lead-acid battery fees (art. 10.5
				  of ch. 6.5 of div. 20 of the Health & Saf. Code).
(v) Lumber Products Assessment (art. 9.5 of
				  ch. 8 of pt. 2 of div. 4 of the Pub. Resources Code).
(w) Covered Electronic Waste Recycling Fee
				  (art. 3 of ch. 8.5 of pt. 3 of div. 30 of the Pub. Resources Code).
(x) California Tire Recycling Act, which
				  imposes the California Tire Fee (ch. 17 of pt. 3 of div. 30 of the Pub.
				  Resources Code).
(y) Marine
				  Invasive Species Act, which imposes the Marine Invasive Species Fee (div. 36 of
				  the Pub. Resources Code).
(z)
				  Natural Gas Surcharge (art. 10 of ch. 4. of pt. 1 of div. 1 of the Pub. Util.
				  Code).
(aa) Water Right Fees (ch. 8
				  of pt. 2 of div. 2 of the Water Code).
1. New
					 division 5 (chapters 1-2, sections
					 35001-35101), chapter 1, article 1
					 (sections 35001-35004) and 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
					 division 5 (chapters 1-2, sections
					 35001-35101), chapter 1, article 1
					 (sections 35001-35004) and section refiled
					 9-17-2018 as an emergency, including repealer of subsection (bb) and 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 division 5 (chapters 1-2, sections
					 35011-35101), chapter 1, article 1
					 (sections 35001-35004) and 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; 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
						22970.2,
						Business and Professions Code; Sections
						15570.22
						and
						15570.24,
						Government Code; Sections
						25215.45,
						105190
						and
						105310,
						Health and Safety Code; Sections
						4629.5,
						42464.2,
						42882
						and
						71215,
						Public Resources Code; Section
						893,
						Public Utilities Code; Sections
						20,
						20.5,
						7051,
						7202,
						7270,
						8251,
						9251,
						30451,
						34013,
						38701,
						40171,
						41128,
						42020,
						42103,
						43501,
						44003,
						45851,
						46601,
						50152,
						55301
						and
						60601,
						Revenue and Taxation Code; and Section
						1537, Water
						Code.