Laws, Regulations and Annotations

Search

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 2A. Petitioning Notices of Determination

Rule 35005

35005. Persons Who May File a Petition for Redetermination.

Reference: Sections 6561, 7710, 8851, 30175, 30261, 38441, 40091, 41033, 41085, 43301, 45301, 46351, 50114, 55081 and 60350, Revenue and Taxation Code.

(a) A person who disagrees with any item included in a notice of determination issued to that person may file a petition for redetermination requesting that CDTFA reconsider the notice of determination. CDTFA will not, however, consider any item outside the scope of its review, such as specified in regulations 35011 through 35014.

(b) Any person directly interested in a notice of determination issued by CDTFA may file a petition for redetermination requesting that CDTFA reconsider the notice of determination, but only if the notice of determination was issued under one of the following:

(1) Revenue and Taxation Code section 6481 or 6511 (Sales and Use Tax Law).

(2) Revenue and Taxation Code section 38411 or 38421 (Timber Yield Tax Law).

(3) Revenue and Taxation Code section 43201 (Hazardous Substances Tax Law).

(4) Revenue and Taxation Code section 45201 (Integrated Waste Management Fee Law).

(5) Revenue and Taxation Code section 46201 or 46251 (Oil Spill Response, Prevention, and Administration Fees Law).

(6) Revenue and Taxation Code section 50113 (Underground Storage Tank Maintenance Fee Law).

(7) Revenue and Taxation Code section 55061 (Fee Collection Procedures Law).

(c) A person is directly interested in a notice of determination if Code of Civil Procedure section 387, subdivision (d), would permit the person to intervene in potential litigation regarding the subject matter at issue. Such persons include 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.

History—New article 2A (regulations 35005-35018) and regulation filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Article and regulation refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. 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. (The regulation incorporates provisions from regulation 5210 in division 2.1.)

Note.—Authority cited: Sections 15570.40 and 15606, Government Code; Section 25215.74, Health and Safety Code; Sections 7051, 8251, 9251, 30451, 34013, 38701, 40171, 41128, 42020, 42103, 43501, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code.