Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Rules For Tax Appeals
Chapter 4. Appeals from Actions of the Franchise Tax Board
ARTICLE 6. PETITIONS FOR REHEARING AND REHEARINGS
5463. Decisions on Petitions for Rehearing.
(a) Definition. A "Decision on Petition for Rehearing" is a written decision that contains the findings of fact and conclusions of law that form the basis of the Board's decision to grant or deny a rehearing. The Decision on Petition for Rehearing does not represent or reflect the Board's decision to grant or deny the rehearing unless and until it is adopted by the Board
(b) Preparing the Decision on Petition for Rehearing. Upon the conclusion of briefing under section 5462, the Appeals Division will prepare a Decision on Petition for Rehearing. Upon completion, the Appeals Division will submit the Decision on Petition for Rehearing to the Chief of Board Proceedings.
(c) Adoption; Date of Decision. The Decision on Petition for Rehearing will be submitted to the Board for adoption as a non-appearance matter and remains confidential until adopted by the Board.
(1) If the Board grants a Petition for Rehearing, then the Board's decision under article 5 of this chapter will be held in abeyance pending resolution of the rehearing. The Board, in its discretion, may limit the scope of the rehearing.
(2) If the Board denies a Petition for Rehearing, then the Board's decision to deny the petition becomes final 30 days from the date on which the Board voted to deny the rehearing.
(d) Citation. Decisions on Petition for Rehearing may not be cited as precedent in any appeal or other proceeding before the Board, unless the Board adopts the Decision on Petition for Rehearing as a Formal Opinion.
Note: Authority cited: Government Code section 15606.
Reference: Code of Civil Procedure section 657; 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.