Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Rules For Tax Appeals

Chapter 4. Appeals from Actions of the Franchise Tax Board

ARTICLE 6. PETITIONS FOR REHEARING AND REHEARINGS

Rule 5460

5460. Finality of deletionDetermination.

(a) Finality. deletionGenerally, the Board's deletionvote to determine an appeal becomes final 30 days from the date of the deletionvote unless, within that 30-day period, a party to the appeal files a Petition for Rehearing. However, if the Board votes to determine an appeal and the Board’s determination is held in abeyance under section 5551, then the Board’s determination in the appeal becomes final 30 days from the date of the Board’s later vote to adopt a written opinion or determine the appeal without adopting a written opinion.

(b) Finality Independent of Notice. The finality of the Board's deletionvote to determine an appeal is not dependent upon the date of any notice of the deletiondetermination. In addition, thedeletiondetermination may become final even deletionif Board Staff fails to send, or a party fails to receive, noticedeletion.

(c) Number of deletionPetitions for Rehearing.

(1) The filing of a Petition for Rehearing by one party does not prevent the filing of a Petition for Rehearing by another party, provided that each Petition for Rehearing is filed on time. However, no party may file more than one Petition for Rehearing.

(2) In addition, no party may file a Petition for Rehearing in response to a Decision on Petition for Rehearing or the Board’s vote to determine an appeal after a rehearing. If the Board Proceedings Division receives a submission intended as such a Petition for Rehearing, the Board Proceedings Division must reject the submission.

Note: Authority cited: Government Code section 15606.

Reference: Revenue and Taxation Code sections 18533, 19043.5, 19045, 19047, 19048, 19084, 19085, 19087, 19104, 19324, 19331, 19333, 19334, 19335, 19343, 19345, 19346, and 20645.

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 "Decision" with "Determination" in the title of the regulation; replaced "The" with "generally, the" at the beginning of subdivision (a), replaced "decision under article 5 of this chapter" with "vote to determine an appeal" after "Board’s," and replaced "decision" with "vote" before "unless" in the first sentence of subdivision (a), and added a new second sentence to subdivision (a); replaced "decision" with "vote to determine an appeal" after "Board's" in and replaced "decision" with "determination" at the end of the first sentence in subdivision (b); replaced "decision" with "determination" at the beginning of, replaced "though" with "if" in the middle of, and deleted "of the decision" after "notice" at the end of the second sentence in subdivision (b); replaced "Filings" with "Petitions for Rehearing" in the title of subdivision (c); reformatted the first two sentences in subdivision (c) as subdivision (c)(1); and added a new subdivision (c)(2).