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 4A. REQUESTS FOR INNOCENT SPOUSE RELIEF UNDER THE SALES AND USE TAX LAW

Rule 5242

5242. Requests for Reconsideration by the Board.

(a) If a request for other equitable relief is denied, the individual requesting relief may request that the denial be reconsidered by the Board at deletiona Board hearing as provided in California Code of Regulations, title 18, section 1705.1, subdivision (h),or section 4903, subdivision (h). A request for deletiona Board hearing may be denied on a request for other equitable relief, however, requests will be liberally granted.

(b) deletionA Board hearing may be requested by following the instructions contained deletionin the denial letter described in section 5241, subdivision (d).

(c) If a request for deletiona Board hearing is granted, the individual requesting relief may be required to participate in an appeals conference with the Appeals Division prior to the deletionBoard hearing.

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

Reference: Revenue and Taxation Code sections 6456, 7202, 7203, 7261, 7262, 7270, 7657.5, 8880, 30285, 32258, 38454.5, 40105, 41099, 43159.1, 43159.2, 45158, 46159, 50112.6 and 55045.1.

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 "an oral" with "a Board" before "hearing" in the first and second sentences and inserted ", or section 4903, subdivision (h)" in the first sentence in subdivision (a); replaced "An oral" with "A Board" and replaced "on" with "in" in subdivision (b); replaced "an oral" with "a Board" before the first reference to "hearing" and replaced "oral" with "Board" before the second reference to "hearing" in subdivision (c); added citations to Revenue and Taxation Code sections 8251, 9251, 30451, 32451, 38701, 40171, 41128, 43501, 45851, 46601, 50152, and 55301 to the regulationís authority note; and added citations to Revenue and Taxation Code sections 7657.5, 8880, 30285, 32258, 38454.5, 40105, 41099, 43159.1, 43159.2, 45158, 46159, 50112.6, and 55045.1 to the regulationís reference note.