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

ARTICLE 2A. PETITIONING NOTICES OF DETERMINATION AND NOTICES OF DEFICIENCY ASSESSMENT

Rule 5217

5217. Acknowledgment of Petitions for Redetermination.

(a) After receipt of a petition for redetermination, the assigned section will promptly send the taxpayer a letter acknowledging receipt of the petition for redetermination and containing the assigned sectionís, contact information.

(b) If necessary, the acknowledgement letter may request additional documentary evidence to support the petition for redetermination.

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 6562, 7711, 8852, 12429, 30175, 30262, 32302, 38443, 40093, 41087, 43303, 45303, 46353, 50116, 55083, 60352.

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 "Assignment and" from the beginning of the regulationís title; combined the text in subdivisions (a) and (b) into a single sentence in subdivision (a) by deleting the comma after "receipt," inserting "of" after "receipt," inserting a comma after "redetermination," deleting the text, including the period, after "redetermination" in subdivision (a), and deleting the text, including the subdivision designation, before "the assigned section" in subdivision (b); deleted "or group" from after "the assigned section," replaced "petitioner" with "taxpayer," replaced ", which will contain the" with "and containing the assigned sectionís," and deleted "for the assigned section or group" from after "information" in the combined text of subdivision (a); and renumbered subdivision (c) as subdivision (b).