Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Rules For Tax Appeals

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


Rule 5212

5212. Contents of a Petitions for Redetermination

(a) A petition for redetermination must:

(1) Be in writing.

(2) Identify the amounts the taxpayer wishes to contest (the taxpayer may contest all or a portion of the amount shown on a notice), if known.

(3) State the specific grounds or reasons why the notice of determination or notice of deficiency assessment should be reconsidered.

(4) Be signed by the taxpayer or the taxpayer's authorized representative.

(b) A petition for redetermination may include a request for an appeals conference, a request for a Board hearing, or both. If a petition for redetermination only includes a request for an appeals conference, a Board hearing may still be requested in accordance with section 5266.

(c) The filing of a completed form provided by the Board for use as a petition for redetermination will satisfy the requirements of subdivision (a).

(d) A taxpayer may submit copies of any supporting written arguments or documentary evidence along with its petition for redetermination.

Note: Authority cited: Government Code section 15606; Revenue and Taxation Code sections 7051, 8251, 9251, 13170, 30451, 32451, 38442, 38701, 40171, 41128, 43501, 45851, 46601, 50152, 55301, 60601.

Reference: Revenue and Taxation Code sections 6561.5, 7710.5, 8851.5, 12428, 30261.5, 32301.5, 38442, 40092, 41086, 43302, 45302, 46352, 50115, 55082, 60351.

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

2. Amendments adopted November 19, 2013, effective April 1, 2014. The amendments changed the title from "Contents of Petitions for Redetermination, and Supporting Arguments and Evidence" to "Contents of a Petition for Redetermination"; replaced "Every" with "A" at the beginning of subdivision (a); replaced "petitioner" with "taxpayer" in subdivisions (a)(2) and (4) and (d); replaced "petitioners" with "the taxpayer" at the beginning of the parenthetical text in subdivision (a)(2); replaced "petitionerís" with "taxpayerís" in subdivision (a)(4); deleted "conducted under article 6 of this chapter" from after the word "conference" in the first sentence in subdivision (b); and changed "an oral hearing before the Board" to "a Board hearing" in the first and second sentences in subdivision (b).