Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Rules For Tax Appeals

Table of Contents


CHAPTER 1. TITLE OF DIVISION

CHAPTER 2. SALES AND USE TAX, TIMBER YIELD TAX, AND SPECIAL TAXES AND FEES | (View entire chapter)

Article 1. Application of Chapter 2 and Definitions

Article 2A. Petitioning Notices of Determination and Notices of Deficiency Assessment

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. Requests for Innocent Spouse Relief Under the Sales and Use Tax Law

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

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

Article 5. Claims (Inquiries) of Incorrect or Non-Distribution of Local and District Taxes

Article 6. Appeals Conferences

Article 7. Optional Briefs for Board Hearings

CHAPTER 3. PROPERTY TAXES | (View entire chapter)

Article 1. Application of Chapter and Definitions

Article 2. Petitions for Reassessment of State-Assessed Property and Private Railroad Cars

Subarticle 1. Application of Article

Subarticle 2. Assessments and Assessment Factor Hearings

Subarticle 3. Contents of Petitions and Filing Deadlines

Subarticle 4. Timeliness, Acceptance, and Dismissal of Petitions

Subarticle 5. Prehearing Meetings and Review of Petitions

Subarticle 6. Briefing Schedules and Appeals Conferences

Subarticle 7. Preparing Summaries, Scheduling Hearings, and Distributing Documents

Subarticle 8. Consolidation and Withdrawal of Petitions

Article 3. Other Property Tax Petitions

Subarticle 1. Application of Article

Subarticle 2. Appeal of Assessment of Publicly-Owned Property—Contents of Applications, Filing Deadlines, and Board-Appraised Property

Subarticle 3. Contents of Property Tax Welfare and Veterans' Organization Exemption Petitions and Filing Deadlines

Subarticle 4. Contents of Property Tax Sampling Program Petitions and Filing Deadlines

Subarticle 5. Filing and Distribution of Petitions, Briefs, and Other Documents

Subarticle 6. Accepting, Rejecting, and Perfecting Petitions and Applications

Subarticle 7. Prehearing Meetings and Briefing Schedules

Subarticle 8. Appeals Division Review, Prehearing Conferences, and Summaries

Article 4. General Board Hearing and Notice Procedures

CHAPTER 4. APPEALS FROM ACTIONS OF THE FRANCHISE TAX BOARD | (View entire chapter)

Article 1. Application of Chapter 4, Definitions, and Jurisdiction

Article 2. How to File an Appeal from the Franchise Tax Board

Article 3. Briefing Schedules and Procedures

Article 4. Requesting and Scheduling Oral Hearings

Article 5. Decisions, Opinions, and Frivolous Appeal Penalties

Article 6. Petitions for Rehearing and Rehearings

CHAPTER 5. GENERAL BOARD HEARING PROCEDURES | (View entire chapter)

Article 1. Application of Chapter and Definitions

Article 2. Requirements for Scheduling Board Meetings and Hearings

Subarticle 1. Meeting Calendars

Subarticle 2. Requesting and Scheduling an Oral Hearing

Subarticle 3. Representation, Prehearing Documents, and Preparation for Hearing

Article 3. Public Notification of Board Meeting

Article 4. Conduct of the Board Meeting and Burden of Proof

Article 5. Voting and Decisions

Article 6. Post Hearing Notices and Petitions for Rehearing

Article 7. Correspondence, Public Hearing Records, and Copies

CHAPTER 6. TAXPAYER BILL OF RIGHTS REIMBURSEMENT CLAIMS | (View entire chapter)