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5410. Application of Chapter 4.
(a) This chapter applies to appeals and petitions for rehearing filed with the Board pursuant to the:
(1) Administration of Franchise and Income Tax Laws. Part 10.2 of Division 2 of the Revenue and Taxation Code.
(2) Senior Citizens Homeowners and Renters Property Tax Assistance Law. Chapter 1 and chapter 4 of part 10.5 of Division 2 of the Revenue and Taxation Code.
(b) To the extent this chapter does not contain a specific rule or procedure, the rules and procedures in chapter 5 (commencing with section 5510) of this division apply. Where there is a conflict between chapter 5 and this chapter, the provisions of this chapter control.
Note: Authority cited: Government Code section 15606.
Reference: Revenue and Taxation Code sections 18533, 19043.5, 19045, 19047, 19048, 19084, 19085, 19087, 19104, 19324, 19331, 19333, 19334, 19335, 19343, 19345, 19346, and 20645.
History: 1. New section adopted 9-12-2007; effective 2-6-2008.