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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 2B. Treatment of Premature or Untimely Petition as an Administrative Protest

Rule 35019

35019. Administrative Protest.

Reference: Sections 6981, 8191, 9196, 30421, 38631, 40121, 41107, 43491, 45801, 46551, 50151, 55281 and 60581, Revenue and Taxation Code.

(a) If an appeal satisfying the requirements of regulation 35008 is filed before the applicable notice of determination is issued or is filed after the due date of a timely petition for redetermination as provided by regulation 35007, the appeal does not qualify as a valid petition for redetermination. However, such an appeal may be accepted as an administrative protest if the Deputy Director determines, in his or her discretion, that there is a reasonable basis to believe that there may be an error in the taxpayer’s notice.

(b) If an appeal is accepted as an administrative protest, the administrative protest will be reviewed in the same manner as a petition for redetermination, except that a request for an appeals conference may be denied.

(c) Unpaid liabilities may be cancelled as a result of action on an administrative protest. An amount can be refunded only pursuant to a valid and timely claim for refund filed in accordance with article 3 of this chapter, and no amount paid by a taxpayer can be refunded as the result of action on an administrative protest. An appeal will not be accepted as an administrative protest as to amounts that have been paid, and where an appeal has been accepted as an administrative protest, the protest is moot as to any amounts which are paid. Where the amounts put in dispute by an appeal accepted as an administrative protest are paid in full, the administrative protest will be dismissed, but the same appeal may continue as a claim for refund provided that the taxpayer files a timely claim for refund prior to CDTFA’s dismissal of the administrative protest.

History—New article 2B (regulations 35019-35021) 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 5220 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.