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

Rule 5219

5219. Preparation and Mailing of the Summary Analysisdeletion.

Before the assigned section forwards an appeal to the Board Proceedings Division for the scheduling of an appeals conference, it will first prepare a summary analysis which sets forth the taxpayerís contentions regarding the notice of determination or notice of deficiency assessment, the position of the Department that issued the notice, and the reasons the assigned section believes that the Departmentís position should be sustained in whole or in part. deletionThe assigned section deletionwill then mail a copy of the summary analysis to the taxpayer and forward the petition file to the Board Proceedings Division deletionfor the scheduling of an appeals conference deletionin accordance with article 6 of this chapter.

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 inserted "Preparation and" before and "of" after "Mailing" in and deleted "and Scheduling the Appeals Conference" from the end of the title of the regulation; added a new first sentence to the regulation; replaced "Once the summary analysis is completed, Board Staff from the" with "The" at the beginning of the second sentence in the regulation; deleted "or group" from after "section," and inserted "then mail a copy of the summary analysis to the taxpayer and" before "forward" in the second sentence of the regulation; combined the second and third sentences in the regulation by deleting "and mail a copy of the summary analysis to the petitioner," from the end of the second sentence and replacing "An" with "for the scheduling of an" at the beginning of the third sentence; and deleted "will then be scheduled" from after "conference" in the combined second sentence.