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 2C. CONTESTING A JEOPARDY DETERMINATION

Rule 5224

5224. Review of Petition for Redetermination of Jeopardy Determination.

(a) A petition for redetermination of a jeopardy determination may raise any objections thedeletion taxpayer has to the notice of jeopardy determination, including objections to the appropriateness of issuing the notice of jeopardy determination.

(b) The administrative review of a petition for redetermination of a jeopardy determination follows the same procedures applicable to the review of other petitions for redetermination under article 2A of this chapter and will be done promptly.

(c) deletionThe scope of the Board’s review of a petition for redetermination of a jeopardy determination issued under the Hazardous Substances Tax Law, deletionCovered Electronic Waste Recycling Fee, or Water Rights Fee Law is limited as provided in deletionsections 5215,deletion 5215.4, and 5215.6, respectively.

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 6538, 7700, 8828, 30243, 32312, 38433, 43351, 45352, 46302, 50120.2, 55102, 60332.

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

2. Amendments adopted November 19, 2013, effective April 1, 2014. The amendments replaced "petitioner" with "taxpayer" in subdivision (a); replaced "A" with "The scope of the Board’s review of a" at the beginning of subdivision (c); deleted "or" and inserted a comma after "Hazardous Substances Tax Law" in subdivision (c); replaced "will be reviewed in accordance with" with ", or Water Rights Fee Law is limited as provided in" in subdivision (c); deleted "and" and inserted a comma after "5215" and inserted "and 5215.6," after "5215.4," in subdivision (c).