Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Rules For Tax Appeals

Chapter 5. GENERAL PROCEDURES FOR BOARD deletionACTION

ARTICLE 7. CORRESPONDENCE, PUBLIC HEARING RECORDS, AND COPIES

Rule 5570

5570. deletionFiling Documents.

deletionDuring the Board’s consideration of an appeal under this chapter, documents related to the appeal may be filed electronically pursuant to this section ifdeletion a copy of such correspondence is transmitted to the Board Proceedings Division at the email address or fax number provided below or in accordance with instructions provided on the Board's website at www.boe.ca.gov.

Correspondence during the hearing process may also be hand delivered to the Board's headquarters at 450 N Street, in Sacramento, California, or mailed to the following address:

Board Proceedings Division, MIC: 80
State Board of Equalizationdeletion
P. O. Box 942879
Sacramento, CA 94279-0081
MeetingInfo@boe.ca.gov
(916) 324-3984

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.

2. Amendments adopted November 19, 2013, effective April 1, 2014. The amendments changed the name of the regulation from "Mailing Address" to "Filing Documents"; deleted the first sentence in the regulation, which encouraged the use of electronic means for the filing of hearing-related correspondence; replaced "Correspondence" with "During the Board's consideration of an appeal under this chapter, documents related to the appeal," replaced "an electronic copy" with "a copy," and inserted "at the email address or fax number provided below or" in the second sentence in the regulation; and deleted "450 N Street" from and inserted the email address and fax number in the Board Proceedings Division's contact information.