Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Appeals Regulations

Title 18. Public Revenues
Division 5. California Department of Tax and Fee Administration

Table of Contents

Chapter 1. Appeals| (View entire chapter)

Article 1. Application, Definitions, Burden, and Notice

Article 2A. Petitioning Notices of Determination

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

Article 2C. Contesting a Jeopardy Determination

Article 3. Claims for Refund

Article 4A. Successor's Request for Relief of Penalty Under the Sales and Use Tax Law

Article 4B. Other Requests for Relief of Penalties and Interest

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

Article 8. Appeals Conferences

Chapter 2. Annotations