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 3. CLAIMS FOR REFUND

Rule 5235

5235. Action on the Claim for Refund.

(a) Once a claim for refund has been reviewed,deletion the assigned section will recommend that the claim be:

(1) Granted in its entirety.

(2) Granted in part and denied in part.

(3) Denied in its entirety.

(b) Ifdeletion the assigned sectiondeletion recommends that a claim be granted in its entirety,deletionit will:

(1) Send the deletiontaxpayer a notice of refund showing the amount to be refunded (subject to the Board approval requirements of section 5237, if applicable); and

(2) Have a refund warrant prepared and sent to the deletiontaxpayer after determining if such amounts should be credited or offset against other liabilities as provided in section 5238.

(c) Ifdeletion the assigned section recommends that any claim be denied in whole or in part, deletionit will send the deletiontaxpayer a letter containing its recommendation and an explanation of its reasons for making such recommendation. The letter will also advise that, unless the taxpayer makes a written request to the assigned section within 30 days of the date of the letter for an appeals conference or Board hearing, the taxpayer’s claim for refund will be resolved in accordance with the assigned section’s findings, subject to Board approval pursuant to section 5237, if applicable.

(1) If the taxpayer submits a written request for an appeals conference or Board hearing within 30 days of the date of the letter and the request is not denied under section 5236, the assigned section will prepare a summary analysis which sets forth the taxpayer’s contentions and the reasons the assigned section believes that the claim for refund should be denied, in whole or in part. The assigned section will then mail a copy of the summary analysis to the taxpayer and will forward the claim file to the Board Proceedings Division for the scheduling of an appeals conference in accordance with article 6 of this chapter.

(2) If the taxpayer does not submit a written request for an appeals conference or Board hearing within 30 days of the date of the letter or where such a request is submitted but denied under section 5236, the assigned section will, subject to Board approval pursuant to section 5237, if applicable, send the taxpayer a notice of denial of claim for refund denying the claim in whole or in part, as applicable.deletion

Note: Authority cited: Government Code section 15606; Revenue and Taxation Code sections 7051, 8251, 9251, 13170, 30451, 32451, 38701, 40171, 41128, 43501, 45851, 46601, 50152, 55301, 60601.

Reference: Revenue and Taxation Code sections 6901, 6902, 6906, 8126, 8128, 9151, 9152, 12977, 12978, 12981, 30176, 30176.1, 30176.2, 30177, 30178, 30178.1, 30361, 30362, 30365, 32401, 32402, 32402.1, 32404, 32407, 38601, 38602, 38605, 40111, 40112, 40115, 41100, 41101, 41101.1, 41104, 43451, 43452, 43454, 45651, 45652, 45654, 46501, 46502, 46505, 50139, 50140, 50142, 55221, 55222, 55224, 60501, 60502, 60507, 60521, 60522.

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

2. Amendments adopted November 19, 2013, effective April 1, 2014. The amendments deleted "Board Staff from" from before "the assigned section" in subdivision (a); deleted "Board Staff in" from before and "or group" from after "the assigned section" in subdivision (b); replaced "Board Staff" with ‘it" before "will" in subdivision (b) and the first sentence in subdivision (c); replaced "claimant" with "taxpayer" in subdivision (b)(1) and (2), and the first sentence in subdivision (c); inserted "Board approval" and ", if applicable" in subdivision (b)(1); deleted "Board Staff in" from before "the assigned section" and inserted "in whole or in part" in the first sentence in subdivision (c); added the second sentence to subdivision (c); added paragraphs (1) and (2) to subdivision (c); and deleted subdivision (d).