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Business Taxes Law Guide – Revision 2024
 

California Department of Tax and Fee Administration

Title 18. Public Revenues
Division 5. California Department of Tax and Fee Administration

Chapter 1. Appeals

Article 1. Application, Definitions, Burden, and Notice

Rule 35001

35001. Application.

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; Section 1537, Water Code.

This chapter applies to appeals filed under the following laws that are administered by the California Department of Tax and Fee Administration:

  1. Sales and Use Tax Law (pt. 1 of div. 2 of the Rev. and Tax. Code).
  2. Uniform Local Sales and Use Tax Law (pt. 1.5 of div. 2 of the Rev. and Tax. Code).
  3. Transactions and Use Tax Law (pt. 1.6 of div. 2 of the Rev. and Tax. Code), and additional local taxes (pt. 1.7 of div. 2 of the Rev. and Tax. Code).
  4. Motor Vehicle Fuel Tax Law (pt. 2 of div. 2 of the Rev. and Tax. Code).
  5. Use Fuel Tax Law (pt. 3 of div. 2 of the Rev. and Tax. Code).
  6. Cigarette and Tobacco Products Tax Law (pt. 13 of div. 2 of the Rev. and Tax. Code).
  7. Cannabis Tax (pt. 14.5 of div. 2 of the Rev. and Tax. Code).
  8. Timber Yield Tax Law (pt. 18.5 of div. 2 of the Rev. and Tax. Code).
  9. Energy Resources Surcharge Law (pt. 19 of div. 2 of the Rev. and Tax. Code).
  10. Emergency Telephone Users Surcharge Act (pt. 20 of div. 2 of the Rev. and Tax. Code).
  11. Prepaid Mobile Telephony Services Surcharge Collection Act (pt. 21 of div. 2 of the Rev. and Tax Code).
  12. Local Prepaid Mobile Telephony Services Collection Act (pt. 21.1 of div. 2 of the Rev. and Tax Code).
  13. 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. and Tax. Code).
  14. Marine Invasive Species Fee Collection Law (pt. 22.5 of div. 2 of the Rev. and Tax. Code).
  15. Integrated Waste Management Fee Law (pt. 23 of div. 2 of the Rev. and Tax. Code).
  16. Oil Spill Response, Prevention, and Administration Fees Law (pt. 24 of div. 2 of the Rev. and Tax. Code).
  17. Underground Storage Tank Maintenance Fee Law (pt. 26 of div. 2 of the Rev. and Tax. Code).
  18. Fee Collection Procedures Law (pt. 30 of div. 2 of the Rev. and Tax. Code).
  19. Diesel Fuel Tax Law (pt. 31 of div. 2 of the Rev. and Tax. Code).
  20. Cigarette and Tobacco Products Licensing Act of 2003 (div. 8.6 of the Bus. and Prof. Code).
  21. 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 and Saf. Code).
  22. Lumber Products Assessment (art. 9.5 of ch. 8 of pt. 2 of div. 4 of the Pub. Resources Code).
  23. Covered Electronic Waste Recycling Fee (art. 3 of ch. 8.5 of pt. 3 of div. 30 of the Pub. Resources Code).
  24. California Tire Recycling Act, which imposes the California Tire Fee (ch. 17 of pt. 3 of div. 30 of the Pub. Resources Code).
  25. Marine Invasive Species Act, which imposes the Marine Invasive Species Fee (div. 36 of the Pub. Resources Code).
  26. Natural Gas Surcharge (art. 10 of ch. 4. of pt. 1 of div. 1 of the Pub. Util. Code).
  27. Water Right Fees (ch. 8 of pt. 2 of div. 2 of the Water Code).

History—New division 5 (chapters 1 and 2, regulations 35001-35067 and 35101), chapter 1 (articles 1-8, regulations 35001-35067), article 1 (regulations 35001-35004) and regulation filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Division, chapter, article, and regulation refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Division, chapter, article, and regulation refiled December 17, 2018, as an emergency; effective and operative December 17, 2018. Certificate of Compliance transmitted to OAL on February 20, 2019 and filed March 19, 2019. When the regulation was refiled September 17, 2018, subdivision (bb) was deleted, which referred to "Organizational Clearance Certificates for Welfare and Veterans' Organization Exemptions," and the reference to Revenue and Taxation Code section 254.6 was deleted from the regulation's reference note. (The regulations in chapter 1 of division 5 supersede the regulations in chapter 2 of division 2.1 with respect to appeals filed under the laws listed in regulation 35001.)

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.