Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Rules For Tax Appeals

Chapter 2. Sales and Use Tax, Timber Yield Tax, and Special Taxes and Fees

Article 1. Application of Chapter 2deletion

Rule 5200

5200. Application of Chapter 2.deletion

This chapter applies to deletionappeals filed with the Board under the:

(a) Sales and Use Tax Lawdeletion (pt. 1 of div. 2 of the Rev. & Tax. Code).

(b) Motor Vehicle Fuel Tax Lawdeletion (pt. 2 of div. 2 of the Rev. & Tax. Code).

(c) Use Fuel Tax Lawdeletion (pt. 3 of div. 2 of the Rev. & Tax. Code).

(d) Tax on Insurers Lawdeletion (pt. 7 of div. 2 of the Rev. & Tax. Code).

(e) Cigarette and Tobacco Products Tax Lawdeletion (pt. 13 of div. 2 of the Rev. & Tax. Code).

(f) Alcoholic Beverage Tax Lawdeletion (pt. 14 of div. 2 of the Rev. & Tax. Code).

(g) Timber Yield Tax Lawdeletion (pt. 18.5 of div. 2 of the Rev. & Tax. Code).

(h) Energy Resources Surcharge Lawdeletion (pt. 19 of div. 2 of the Rev. & Tax. Code).

(i) Emergency Telephone Users Surcharge Law.deletion (pt. 20 of div. 2 of the Rev. & Tax. Code).

(j) Hazardous Substances Tax Law, which is also applicable to the Childhood Lead Poisoning Prevention Fee and Occupational Lead Poisoning Prevention Feedeletion (pt. 22 of div. 2 of the Rev. & Tax. Code).

(k) Integrated Waste Management Fee Lawdeletion (pt. 23 of div. 2 of the Rev. & Tax. Code).

(l) Oil Spill Response, Prevention, and Administration Fees Lawdeletion (pt. 24 of div. 2 of the Rev. & Tax. Code).

(m) Underground Storage Tank Maintenance Fee Lawdeletion (pt. 26 of div. 2 of the Rev. & Tax. Code).

(n) Fee Collection Procedures Lawdeletion (pt. 30 of div. 2 of the Rev. & Tax. Code).

(o) Diesel Fuel Tax Lawdeletion (pt. 31 of div. 2 of the Rev. & Tax. Code).deletion

Note: Authority cited: Government Code section 15606; Revenue and Taxation Code sections 7051, 8251, 9251, 13170, 30451, 32451, 38701, 40171, 41128, 43501, 45851, 46601, 50152, 55301, 60601.

Reference: Revenue and Taxation Code sections 6561, 6814, 6902, 7710, 8128, 8851, 9152, 12428, 12978, 30261, 30362, 32301, 32402, 38441, 38602, 40091, 40112, 41085, 41101, 43301, 43452, 45301, 45652, 46351, 46502, 50114, 50140, 55081, 55222, 60350, 60522.

History: 1. New section adopted 9-12-2007; effective 2-6-2008.

2. Amendments adopted November 19, 2013, effective April 1, 2014. The amendments deleted "and Definitions" from the title of the regulation; replaced "petitions for redetermination, administrative protests, applications for administrative hearings, claims for refund, and requests for relief" with "appeals" at the beginning of the regulationís text; replaced the citations to the laws referred to in subdivisions (a) through (o) with parenthetical citations to the same laws; and deleted the sentences at the end of the regulation, which provided that "The definitions in sections 5511 and 5512 of this division apply to this chapter. Where section 5511 conflicts with this chapter, this chapter controls."