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 6. APPEALS CONFERENCES

Rule 5264

5264. Conducting the Appeals Conference; Parties to the Appeals Conference; Nature of the Appeals Conference; deletionAdditional Submissions.

(a) deletionThe appeals conference will be held by deletionan Appeals Division conference holder who has not had any prior involvement in the deletionappeal being discussed at the appeals conference. It is the responsibility of deletionthe Appeals Division to take a fresh look at the law and the facts and make deletionthe Appeals Division's own objective recommendation.

(b) deletionGenerally, deletionone or more representatives from the appropriate Department will be present at the appeals conference to provide the deletionDepartmentís position in the appeal. Where appropriate, other Board Staff may be present at the appeals conference.

(c) deletionA representative from another state agency may be present at appeals conferences where the tax or fee at issue is administered by the representative's agency. Such a representative will provide his or her agency's deletionposition in the appeal.

(d) deletionThe appeals conference is not an adversarial proceeding; it is an informal discussion of the relevant facts and applicable laws. deletionIt is important that all relevant information be presented to deletionthe Appeals Division. deletionA party may submit additional written arguments and documentary evidence to deletionthe Appeals Division at any time before or during the appeals conferencedeletion, but may do so after the conference only with the consent of the Appeals Division.

(deletion1) If any party requests permission to submit additional written argumentsdeletion, documentary evidencedeletion, or both after the appeals conferencedeletionand the conference holder concludes that the additional submission should be accepted, he or she will grant that party at least 15 daysdeletion, but not more than 30 days without the consent of the Assistant Chief Counsel of the Appeals Division, to submit such arguments and evidence from the date the request is made. The conference holder will also grant the other party at least 15 days, but not more than 30 days without the consent of the Assistant Chief Counsel of the Appeals Division, to respond after that submission.deletion

(2) The Appeals Division may, at any time before the appeal is final, request additional written argument, analysis, or documentation from any party, and when it does so, will determine how long to provide the party to respond and will so inform the party. The Appeals Division will also determine whether a response should be submitted by the other party, and if so will advise that party when the response is due.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 6074, 6456, 6538, 6562, 6592, 6593, 6593.5, 6596, 6814, 6901, 6902, 6906, 6981, 7081, 7657, 7657.1, 7658, 7658.1, 7700, 7700.5, 7711, 8126, 8128, 8191, 8828, 8828.5, 8852, 8877, 8878, 8878.1, 8879, 9151, 9152, 9196, 12429, 12636, 12637, 12951, 12977, 12978, 12981, 30175, 30176, 30176.1, 30176.2, 30177, 30178, 30178.1, 30243, 30243.5, 30262, 30282, 30283, 30283.5, 30284, 30361, 30362, 30365, 30421, 32255, 32256, 32256.5, 32257, 32302, 32312, 32313, 32401, 32402, 32402.1, 32404, 32407, 32440, 38433, 38435, 38443, 38452, 38453, 38454, 38455, 38601, 38602, 38605, 38631, 40093, 40102, 40103, 40103.5, 40104, 40111, 40112, 40115, 40121, 41087, 41096, 41097, 41097.5, 41098, 41100, 41101, 41104, 41107, 43157, 43158, 43158.5, 43159, 43303, 43351, 43352, 43451, 43452, 43454, 43491, 45155, 45156, 45156.5, 45157, 45303, 45352, 45353, 45651, 45652, 45654, 45801, 46156, 46157, 46157.5, 46158, 46302, 46303, 46353, 46501, 46502, 46505, 46511, 50112.2, 50112.3, 50112.4, 50112.5, 50116, 50120.2, 50120.3, 50139, 50140, 50142, 50151, 55044,

55045, 55046, 55046.5, 55083, 55102, 55103, 55221, 55222, 55224, 55281, 60209, 60210, 60211, 60212, 60332, 60333, 60352, 60501, 60502, 60506, 60507, 60521, 60522, 60581.

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 "Failure to Appear" with "Additional Submissions" in the title of the regulation; deleted the titles from subdivisions (a) through (d); replaced "Appeals Staff that" with "an Appeals Division conference holder who," replaced "matter" with "appeal," replaced "Appeals Staff" with "the Appeals Division," and replaced "Appeals Staffís" with "the Appeals Divisionís" in subdivision (a); replaced "Board Staff" with "one or more representatives" and replaced "reasons for determining that a tax or fee is due, a claim for refund should be denied, or a request for relief should not be granted" with "Departmentís position in the appeal" in subdivision (b); replaced "reasons for determining that the tax or fee at issue is due or should not be refunded" with "position in the appeal" in subdivision (c); replaced "As such, it" with "It" and replaced "Appeals Staff" with "the Appeals Division" in subdivision (d); replaced "Appeals Staff" with "the Appeals Division" and added the text after "appeals conference" in the first sentence in subdivision (d)(1); deleted the designation "(1)" and deleted the second sentence from the text previously designated as subdivision (d)(1); revised the first sentence in subdivision (d)(2), which previously provided that "If any party requests permission to submit additional written arguments and documentary evidence at the appeals conference, Appeals Staff may grant that party 15 days after the appeals conference to submit such arguments and evidence"; replaced the second sentence and deleted the third sentence in subdivision (d)(2); renumbered subdivision (d)(2) as subdivision (d)(1); added a new subdivision (d)(2); and deleted subdivisions (d)(3), (e) and (f).