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 3. CLAIMS FOR REFUND

Rule 5233

5233. Filing Claims for Refund.

(a) deletionA claim for refund or related document may be filed as specified in section 5216 for the filing of a petition for redetermination.deletion

deletionHowever, a claim for refund deletionor related documents filed under the Sales and Use Tax Law deletionmust be directed to the section listed below, and, if mailed or electronically transmitted (via email or facsimile), must be mailed or transmitted to the:

Audit Determination and Refund Section, MIC: 39
State Board of Equalization
P.O. Box 942879
Sacramento, CA 94279-0039
ADRS@boe.ca.gov
(916) 445-2202
deletion

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 6902, 8128, 9152, 12978, 30178, 30178.1, 30362, 32402, 32402.1, 32407, 38602, 40112, 41101, 43452, 45652, 46502, 50140, 55222, 60501, 60502, 60507, 60521, 60522.

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 the first sentence in subdivision (a), which encouraged the use of electronic means for the filing of claims; replaced all of the text following "filed" in the second sentence in subdivision (a); replaced "Claims" with "However, a claim" at the beginning of subdivision (b); replaced "and" with "or" after "refund" and changed "documents" to "document" in subdivision (b); replaced "may also" with "must be directed to the section listed below, and, if mailed or electronically transmitted (via email or facsimile), must" in subdivision (b); inserted "or transmitted" between "mailed" and "to" in subdivision (b); inserted "State" before "Board of Equalization" in and added the email address and fax number to the Audit Determination and Refund Sectionís contact information in subdivision (b); combined subdivisions (a) and (b) by deleting the subdivision designations "(a)" and "(b)"; and deleted subdivisions (c), (d), and (e).