Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2010
Rules For Tax Appeals
Chapter 2. Sales and Use Tax, Timber Yield Tax, and Special Taxes and Fees (View entire chapter)
Article 1. Application of Chapter 2 and Definitions
- 5200 Application of Chapter 2 and Definitions
- 5201 Application of the International Fuel Tax Agreement
- 5202 Notice Requirements
Article 2A. Petitioning Notices of Determination and Notices of Deficiency Assessment
- 5210 Persons Who May File Petitions for Redetermination
- 5210.5 Successor's Petition for Reconsideration
- 5211 Limitation Period for Filing Petitions and Stay of Collection Activities
- 5212 Contents of Petitions for Redetermination, and Supporting Arguments and Evidence
- 5212.5 Amendments to Petitions for Redetermination
- 5213 Accrual of Interest
- 5214 Additional Copy of Petitions for Redetermination Filed Under the Tax on Insurers Law
- 5215 Scope of Petitions for Redetermination Filed Under Hazardous Substances Tax Law
- 5215.4 Scope of Petitions for Redetermination Files Under Covered Electronic Waste Recycling Fee
- 5215.6 Scope of Petition for Redetermination Filed Under Water Rights Fee Law
- 5216 Filing Petitions for Redetermination
- 5217 Assignment and Acknowledgment of Petitions for Redetermination
- 5218 Review of the Petition by the Assigned Section
- 5219 Mailing the Summary Analysis and Scheduling the Appeals Conference
Article 2B. Treatment of Premature or Untimely Petition as an Administrative Protest
Article 2C. Contesting a Jeopardy Determination
- 5221 Notice of Jeopardy Determination
- 5222 Persons Who May File a Petition for Redetermination of a Jeopardy Determination
- 5222.4 Contents of Petition for Redetermination of Jeopardy Determination
- 5222.6 Limitation Period for Petition for Redetermination of Jeopardy Determination
- 5223 Security Requirement for Petition
- 5224 Review of Petition for Redetermination of Jeopardy Determination
- 5225 Persons Who May File an Application for Administrative Hearing; Manner of Filing; and Consolidation with Petition
- 5226 Limitation Period for Filing Application for Administrative Hearing
- 5227 Contents of Application for Administrative Hearing
- 5228 Option to Post Security with Application for Administrative Hearing
- 5229 Assignment of Application for Administrative Hearing to Appeals Division for Appeals Conference
Article 3. Claims for Refund
- 5230 Persons Who May File a Claim for Refund; Limitations on Certain Claims
- 5231 Limitation Period for Claim for Refund
- 5231.5 Failure to File Timely Claim for Refund
- 5232 General Contents of Claims for Refund
- 5232.4 Contents of Claims for Refund Under Diesel Fuel Tax Law
- 5232.6 Requirements for Claims for Refund Regarding Lost, Unmarketable or Condemned Alcoholic Beverages
- 5232.8 Additional Requirements for Claims for Refund Filed Under the Cigarette and Tobacco Products Tax Law
- 5233 Filing Claims for Refund
- 5234 Assignment and Acknowledgment of Claim for Refund
- 5234.5 Review Process for Claims for Refund and Requests for Additional Information
- 5235 Action on the Claim for Refund
- 5236 Discretion to Grant or Deny Appeals Conferences and Oral Hearings on Claims for Refund
- 5237 Board Approval Required for Refunds Over
$100,000 - 5238 Credits and Offsets May Reduce Refunds
- 5239 Combined Claims for Refund on Behalf of Class of Taxpayers
Article 4A. Requests for Innocent Spouse Relief Under the Sales and Use Tax Law
- 5240 Persons Who May File, Contents of, and Manner of Filing Requests for Innocent Spouse Relief (Sales and Use Tax, including State-Administered Local Sales, Transactions, and Use Taxes)
- 5241 Acknowledgement and Review of Requests for Innocent Spouse Relief
- 5242 Requests for Reconsideration by the Board
Article 4B. Successor's Request for Relief of Penalty Under the Sales and Use Tax Law
Article 4C. Other Requests for Relief of Penalties and Interest
- 5244 No Independent Right to Oral Board Hearing on a Request for Relief; Applicable Procedures for Requests Included in Petitions or Claims; and Association with Related Petitions or Claims
- 5245 Authority to Grant Relief for Reasonable Cause and Contents of Requests for Relief for Reasonable Cause
- 5246 Authority to Grant Relief Due to Unreasonable Error or Delay and Contents of Requests for Relief Due to Unreasonable Error or Delay
- 5247 Authority to Grant Relief Due to Reasonable Reliance on Written Advice and Contents of Requests for Relief Due to Reasonable Reliance on Written Advice
- 5248 Authority to Grant Relief Due to Disaster and Contents of Requests for Relief Due to Disaster
- 5249 Filing Requests for Relief
- 5249.4 Assignment and Acknowledgement of Requests for Relief
- 5249.6 Reviewing Requests for Relief
Article 5. Claims (Inquiries) of Incorrect or Non-Distribution of Local and District Taxes
Article 6. Appeals Conferences
- 5260 Referral to Appeals Division for Appeals Conference; Preferred Location for Appeals Conference
- 5261 Notice of Appeals Conference: Response to Notice of Appeals Conference; Submission of Additional Arguments and Evidence; Recording Appeals Conferences
- 5262 Requests to Reschedule or Postpone Appeals Conferences
- 5263 Ways to Expedite an Appeals Conference
- 5264 Conducting the Appeals Conference; Parties to the Appeals Conference; Nature of the Appeals Conference; Failure to Appear
- 5265 Issuance and Contents of a Decision and Recommendation
- 5266 Appeals Staff Recommendations; Requests for Reconsideration; Requests for Oral Hearings
- 5267 Issuance of Post Appeals Conference Notices
- 5268 Procedures for Conducting Board Hearings