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Business Taxes Law Guide – Revision 2023
Appeals Regulations
Title 18. Public Revenues
Division 5. California Department of Tax and Fee Administration
Chapter 1. Appeals (View entire chapter)
Article 1. Application, Definitions, Burden, and Notice
Article 2A. Petitioning Notices of Determination
- 35005 Persons Who May File a Petition for Redetermination
- 35006 Successor's Petition For Consideration
- 35007 Limitation Period For Filing Petitions; Collection Activities
- 35008 Contents of a Petition for Redetermination
- 35009 Amendments to a Petition for Redetermination
- 35010 Accrual of Interest
- 35011 Scope of a Petition for Redetermination Filed Under Hazardous Substances Tax Law
- 35012 Scope of a Petition for Redetermination Filed Under Covered Electronic Waste Recycling Fee
- 35013 Scope of a Petition for Redetermination File Under Water Rights Fee Law
- 35014 Scope of a Petition for Redetermination Filed Under the Lead-Acid Battery Recycling Act
- 35015 Filing a Petition for Redetermination
- 35016 Acknowledgement of a Petition for Redetermination
- 35017 Review of a Petition by the Assigned Section
- 35018 Preparation and Mailing of the Summary Analysis
Article 2B. Treatment of Premature or Untimely Petition as an Administrative Protest
Article 2C. Contesting a Jeopardy Determination
- 35022 Notice of Jeopardy Determination
- 35023 Filing a Petition for Redetermination of a Jeopardy Determination
- 35024 Contents of Petition for Redetermination of Jeopardy Determination
- 35025 Limitation Period for Petition for Redetermination of Jeopardy Determination
- 35026 Security Requirement for a Petition; Stay of Collection Activities
- 35027 Review of a Petition for Redetermination of Jeopardy Determination
- 35028 Persons Who May File an Application for Administrative Hearing; Manner of Filing; and Consolidation with Petition
- 35029 Limitation Period for Filing an Application for Administrative Hearing
- 35030 Contents of Application for Administrative Hearing
- 35031 Option to Post Security with an Application for Administrative Hearing
- 35032 Assignment of Application for Administrative Hearing to Appeals Division for Appeals Conference
Article 3. Claims for Refund
- 35033 Persons Who May File a Claim for Refund; Limitations on Certain Claims
- 35034 Limitation Period for a Claim for Refund
- 35035 Failure to File a Timely Claim for Refund
- 35036 General Contents of a Claim for Refund
- 35037 Contents of Claims For Refund Under Diesel Fuel Tax Law
- 35038 Additional Requirements for a Claim for Refund Filed Under the Cigarette and Tobacco Products Tax Law
- 35039 Filing a Claim for Refund
- 35040 Assignment and Acknowledgment of a Claim for Refund
- 35041 Request for Additional Documentary Evidence
- 35042 Action on a Claim for Refund
- 35043 Discretion to Grant or Deny an Appeals Conference on a Claim for Refund
- 35044 Credits and Offsets May Reduce a Refund
- 35045 Combined Claim for Refund on Behalf of Class of Taxpayers
Article 4A. Requests for Innocent Spouse Relief Under the Sales and Use Tax Law
Article 4B. Other Requests for Relief of Penalties and Interest
- 35047 Procedures for Review of a Request for Relief
- 35048 Authority to Grant Relief of Penalty for Reasonable Cause and Contents of a Request for Such Relief
- 35049 Authority to Grant Relief of Interest Due to Unreasonable Error or Delay and Contents of a Request for Such Relief
- 35050 Authority to Grant Relief of Tax Due to Reasonable Reliance on Written Advice and Contents of a Request for Such Relief
- 35051 Authority to Grant Relief Due to Disaster and Contents of a Request for Such Relief
- 35052 Filing a Request for Relief
- 35053 Assignment for Review of a Request For Relief
- 35054 Acknowledgement and Review of a Request for Relief Separate from a Petition or Claim
Article 4C. Request for Innocent Spouse Relief
Article 5. Petition for Redistribution of Local or District Tax
Article 6. Cigarette and Tobacco Products Licensing Act Appeals and Petitions for Recovery of Seized Cigarette and Tobacco Products
- 35057 Cigarette and Tobacco Products Licensing Act Appeal
- 35058 Petition for Release or Recovery of Seized Cigarette or Tobacco Products
Article 8. Appeals Conferences
- 35060 Referral to Appeals Bureau for an Appeals Conference; Preferred Location for an Appeals Conference
- 35061 Notice of Appeals Conference; Response to Notice of Appeals Conference; Submission of Arguments and Evidence; Recording an Appeals Conference
- 35062 Request to Reschedule or Postpone an Appeals Conference
- 35063 Expediting the Scheduling of an Appeals Conference
- 35064 Conducting an Appeals Conference; Parties to the Appeals Conference; Nature of the Appeals Conference; Additional Submissions
- 35065 Contents and Issuance of an Appeals Bureau Decision; Finality
- 35066 Request for Reconsideration; Supplemental Decision
- 35067 Public Record