Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Rules For Tax Appeals
Chapter 2. Sales and Use Tax, Timber Yield Tax, and Special Taxes and Fees
Article 1. Application of Chapter 2 and Definitions
Rule 5202
5202. Notice Requirements.
Any notice given under this chapter must be served personally or by mail in the manner prescribed by statute for service of notice of a deficiency determination.
Note: Authority cited: Government Code section 15606(a); Health and Safety Code sections 105190, 105310; Revenue and Taxation Code sections 7051, 7202, 7203, 7261, 7262, 7270, 8251, 9251, 11651, 30451, 32451, 38701, 43501, 44003, 45851, 46601, 50152, 55301, 60601; Public Utilities Code section 893.
Reference: Revenue and Taxation Code sections 6538.5, 7700.5, 8828.5, 11352, 30243.5, 32313, 38434, 43352, 45353, 46303, 50120.3, 55103, 60333.
History: 1. New section adopted 9-12-2007; effective 2-6-2008.