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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 3. Claims for Refund

Rule 35038

35038. Additional Requirements for a Claim for Refund Filed Under the Cigarette and Tobacco Products Tax Law.

Reference: Sections 30176, 30176.1, 30176.2, 30177 and 30363, Revenue and Taxation Code.

In addition to the requirements of regulation 35036, a claim for refund of amounts paid with regard to purchases of stamps or meter register settings must satisfy the requirements of and be prepared and filed on any form required by regulations 4061 through 4065.

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 5232.8 in division 2.1.)

Note.—Authority cited: Sections 15570.40 and 15606, Government Code; Section 30451, Revenue and Taxation Code.