Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Rules For Tax Appeals
Chapter 2. Sales and Use Tax, Timber Yield Tax, and Special Taxes and Fees
ARTICLE 5. PETITIONS FOR REALLOCATION OF LOCAL AND DISTRICT TAXES
5250. Petitions for Reallocation of Local and District Taxes.
A petition for reallocation of local or district tax must be filed and shall be reviewed in accordance with the procedures contained in California Code of Regulations, title 18, section 1807 or 1828.
Note: Authority cited: Government Code section 15606; Revenue and Taxation Code Sections 7202, 7203, 7261, 7262, 7270.
Reference: Revenue and Taxation Code sections 7209, 7223.
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 regulationís title from "Filing and Reviewing Claims and Inquiries Regarding Incorrect or Non-Distribution of Local and District Taxes" with "Petitions for Reallocation of Local and District Taxes"; deleted subdivisions (a) and (b); replaced "claim or inquiry will be acknowledged" with "petition for reallocation of local or district tax must be filed" and inserted "shall be" in subdivision (c); and deleted the designation "(c)" from before the text previously denoted as subdivision (c).