Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Rules For Tax Appeals

Chapter 2. Sales and Use Tax, Timber Yield Tax, and Special Taxes and Fees

ARTICLE 2A. PETITIONING NOTICES OF DETERMINATION AND NOTICES OF DEFICIENCY ASSESSMENT

Rule 5215.6

5215.6. Scope of Petition for Redetermination Filed Under Water Rights Fee Law.

deletionA determination by the State Water Resources Control Board regarding the amount of the water rights fee or that a person or entity is required to pay such fee is subject to review under chapter 4 of part 1 of division 2 of the Water Code and is not subject to review by the Board as part of a petition for redetermination.

Note: Authority cited: Government Code section 15606; Revenue and Taxation Code sectiondeletion55301deletion.

Reference: Water Code section 1537.

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

2. Amendments adopted November 19, 2013, effective April 1, 2014. The amendments replaced the text before "determination" with "A"; added all the text after "such fee"; and deleted citations to Revenue and Taxation Code sections that are not in the Fee Collection Procedures Law from the regulationís authority note.