Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Rules For Tax Appeals

Chapter 5. General Board Hearing Procedures*

ARTICLE 1. APPLICATION OF CHAPTER AND DEFINITIONS

Rule 5512

5512. Construction.

The following provisions of this division must be construed and applied in accordance with the following terminology:

(a) "Must" is mandatory.

(b) "May" is permissive.

(c) "May not" means not permitted to.

(d) "Will" expresses a future contingency or predicts an action in the ordinary course of events, but does not signify a mandatory duty.

(e) "Should" expresses a phistory-reg-contenterence or a nonbinding recommendation.

Note: Authority cited: California Constitution, article XIII, section 11; Government Code sections 15606, 15640; Revenue and Taxation Code sections 251, 1840, 7051, 8251, 9251, 11651, 13170, 30451, 32451, 38701, 40171, 41128, 43501, 45851, 46601, 50152, 55301, 60601.

Reference: California Constitution, article XIII, section 11; Government Code sections 15606, 15640; Revenue and Taxation Code sections 251, 1840, 7051, 8251, 9251, 11651, 13170, 30451, 32451, 38701, 40171, 41128, 43501, 45851, 46601, 50152, 55301, 60601.

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


* Editorial change renaming subchapters to subarticles (Register 2008, No. 13).