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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 2A. Petitioning Notices of Determination

Rule 35007

35007. Limitation Period for Filing a Petition; Collection Activities.

Reference: Sections 6561, 7710, 8851, 30174, 30175, 30261, 38441, 40091, 41033, 41085, 43301, 45301, 46351, 50114, 55081 and 60350, Revenue and Taxation Code.

(a) A petition for redetermination must be filed within 30 days from the date that the notice of determination was mailed to the person against whom the notice was issued.

(b) Notwithstanding subdivision (a), a petition for redetermination of a determination issued under Revenue and Taxation Code section 30173 (Cigarette and Tobacco Products Tax Law) must be filed within 10 days from the date that the notice of determination was mailed.

(c) Notwithstanding subdivision (a), a petition for redetermination of a determination issued under Revenue and Taxation Code section 41033 (Emergency Telephone Users Surcharge Law) must be filed within 60 days from the date that the notice of determination was mailed.

(d) A determination contained within a notice of determination becomes final if a petition for redetermination is not filed within the applicable time period set forth in subdivision (a), (b), or (c).

(e) A petition for redetermination is premature and not valid if it is filed before a notice of determination or notice of successor liability is issued. However, a premature petition for redetermination may be treated as an administrative protest under regulation 35019.

(f) Except for a jeopardy determination, collection activities will not commence until a liability is final. The filing of a timely petition for redetermination will prevent the liability in the notice of determination being petitioned from becoming final, and will prevent the commencement of collection activities with regard to amounts contained in the notice of determination being petitioned, until the petition has been acted upon and the assessed liability becomes final.

History—New regulation filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Regulation refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. 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 5211 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.