Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Rules For Tax Appeals
Table of Contents
CHAPTER 1. TITLE OF DIVISION
CHAPTER 2. SALES AND USE TAX, TIMBER YIELD TAX, AND SPECIAL TAXES AND FEES | (View entire chapter)
Article 1. Application of Chapter 2 and Definitions
- 5200 Application of Chapter 2 and Definitions
- 5201 Application of the International Fuel Tax Agreement
- 5202 Notice Requirements
Article 2A. Petitioning Notices of Determination and Notices of Deficiency Assessment
- 5210 Persons Who May File Petitions for Redetermination
- 5210.5 Successor's Petition for Reconsideration
- 5211 Limitation Period for Filing Petitions and Stay of Collection Activities
- 5212 Contents of Petitions for Redetermination, and Supporting Arguments and Evidence
- 5212.5 Amendments to Petitions for Redetermination
- 5213 Accrual of Interest
- 5214 Additional Copy of Petitions for Redetermination Filed Under the Tax on Insurers Law
- 5215 Scope of Petitions for Redetermination Filed Under Hazardous Substances Tax Law
- 5215.4 Scope of Petitions for Redetermination Files Under Covered Electronic Waste Recycling Fee
- 5215.6 Scope of Petition for Redetermination Filed Under Water Rights Fee Law
- 5216 Filing Petitions for Redetermination
- 5217 Assignment and Acknowledgment of Petitions for Redetermination
- 5218 Review of the Petition by the Assigned Section
- 5219 Mailing the Summary Analysis and Scheduling the Appeals Conference
Article 2B. Treatment of Premature or Untimely Petition as an Administrative Protest
- 5220 Premature or Untimely Petition May Be Treated as an Administrative Protest
- 5220.4 Accrual of Interest
- 5220.6 No Stay of Collection Activities
Article 2C. Contesting a Jeopardy Determination
- 5221 Notice of Jeopardy Determination
- 5222 Persons Who May File a Petition for Redetermination of a Jeopardy Determination
- 5222.4 Contents of Petition for Redetermination of Jeopardy Determination
- 5222.6 Limitation Period for Petition for Redetermination of Jeopardy Determination
- 5223 Security Requirement for Petition
- 5224 Review of Petition for Redetermination of Jeopardy Determination
- 5225 Persons Who May File an Application for Administrative Hearing; Manner of Filing; and Consolidation with Petition
- 5226 Limitation Period for Filing Application for Administrative Hearing
- 5227 Contents of Application for Administrative Hearing
- 5228 Option to Post Security with Application for Administrative Hearing
- 5229 Assignment of Application for Administrative Hearing to Appeals Division for Appeals Conference
Article 3. Claims for Refund
- 5230 Persons Who May File a Claim for Refund; Limitations on Certain Claims
- 5231 Limitation Period for Claim for Refund
- 5231.5 Failure to File Timely Claim for Refund
- 5232 General Contents of Claims for Refund
- 5232.4 Contents of Claims for Refund Under Diesel Fuel Tax Law
- 5232.6 Requirements for Claims for Refund Regarding Lost, Unmarketable or Condemned Alcoholic Beverages
- 5232.8 Additional Requirements for Claims for Refund Filed Under the Cigarette and Tobacco Products Tax Law
- 5233 Filing Claims for Refund
- 5234 Assignment and Acknowledgment of Claim for Refund
- 5234.5 Review Process for Claims for Refund and Requests for Additional Information
- 5235 Action on the Claim for Refund
- 5236 Discretion to Grant or Deny Appeals Conferences and Oral Hearings on Claims for Refund
- 5237 Board Approval Required for Refunds Over $100,000
- 5238 Credits and Offsets May Reduce Refunds
- 5239 Combined Claims for Refund on Behalf of Class of Taxpayers
Article 4A. Requests for Innocent Spouse Relief Under the Sales and Use Tax Law
- 5240 Persons Who May File, Contents of, and Manner of Filing Requests for Innocent Spouse Relief (Sales and Use Tax, including State-Administered Local Sales, Transactions, and Use Taxes)
- 5241 Acknowledgement and Review of Requests for Innocent Spouse Relief
- 5242 Requests for Reconsideration by the Board
Article 4B. Successor's Request for Relief of Penalty Under the Sales and Use Tax Law
Article 4C. Other Requests for Relief of Penalties and Interest
- 5244 No Independent Right to Oral Board Hearing on a Request for Relief; Applicable Procedures for Requests Included in Petitions or Claims; and Association with Related Petitions or Claims
- 5245 Authority to Grant Relief for Reasonable Cause and Contents of Requests for Relief for Reasonable Cause
- 5246 Authority to Grant Relief Due to Unreasonable Error or Delay and Contents of Requests for Relief Due to Unreasonable Error or Delay
- 5247 Authority to Grant Relief Due to Reasonable Reliance on Written Advice and Contents of Requests for Relief Due to Reasonable Reliance on Written Advice
- 5248 Authority to Grant Relief Due to Disaster and Contents of Requests for Relief Due to Disaster
- 5249 Filing Requests for Relief
- 5249.4 Assignment and Acknowledgement of Requests for Relief
- 5249.6 Reviewing Requests for Relief
Article 5. Claims (Inquiries) of Incorrect or Non-Distribution of Local and District Taxes
Article 6. Appeals Conferences
- 5260 Referral to Appeals Division for Appeals Conference; Preferred Location for Appeals Conference
- 5261 Notice of Appeals Conference: Response to Notice of Appeals Conference; Submission of Additional Arguments and Evidence; Recording Appeals Conferences
- 5262 Requests to Reschedule or Postpone Appeals Conferences
- 5263 Ways to Expedite an Appeals Conference
- 5264 Conducting the Appeals Conference; Parties to the Appeals Conference; Nature of the Appeals Conference; Failure to Appear
- 5265 Issuance and Contents of a Decision and Recommendation
- 5266 Appeals Staff Recommendations; Requests for Reconsideration; Requests for Oral Hearings
- 5267 Issuance of Post Appeals Conference Notices
- 5268 Procedures for Conducting Board Hearings
Article 7. Optional Briefs for Board Hearings
- 5270 Requirements for Briefs; Briefing Schedule; Non-Party Briefs; Additional Briefing
- 5271 Extensions of Time for Filing Briefs
CHAPTER 3. PROPERTY TAXES | (View entire chapter)
Article 1. Application of Chapter and Definitions
Article 2. Petitions for Reassessment of State-Assessed Property and Private Railroad Cars
Subarticle 1. Application of Article
Subarticle 2. Assessments and Assessment Factor Hearings
Subarticle 3. Contents of Petitions and Filing Deadlines
- 5323 Time for Filing of Petitions
- 5323.2 Filing Requirements and Procedures for Contesting Private Railroad Car Jeopardy Assessments
- 5323.4 Contents of the Petition
- 5323.6 Submission of Petition
- 5323.8 Duplicate Petitions
Subarticle 4. Timeliness, Acceptance, and Dismissal of Petitions
- 5324 Timeliness of Petition
- 5324.2 Extensions of Time
- 5324.4 Accepting or Rejecting a Petition
- 5324.6 Submission of Additional Supporting Documents by Petitioner
- 5324.8 Dismissal of Petition
Subarticle 5. Prehearing Meetings and Review of Petitions
- 5325 Prehearing Meeting and Exchange of Information Between State-Assessed Properties Division, Tax and Fee Programs Division, and Petitioner
- 5325.4 Petitions Resolved Before Appeals Division Review
- 5325.6 Prehearing Review of All Other Petitions
Subarticle 6. Briefing Schedules and Appeals Conferences
- 5326 General Briefing Procedures for Petitions Reviewed by the Appeals Division
- 5326.2 Briefing Schedule if No Appeals Conference Is Scheduled
- 5326.4 General Appeals Conference Procedures
- 5326.6 Scheduling of Appeals Conference; Briefing Schedule for Petitions for Which an Appeals Conference is Scheduled
Subarticle 7. Preparing Summaries, Scheduling Hearings, and Distributing Documents
- 5327 Appeals Division Hearing Summary or Summary Decision
- 5327.4 Oral Hearings—Scheduling of Hearings
- 5327.6 Distribution of Documents
Subarticle 8. Consolidation and Withdrawal of Petitions
Article 3. Other Property Tax Petitions
Subarticle 1. Application of Article
Subarticle 2. Appeal of Assessment of Publicly-Owned Property—Contents of Applications, Filing Deadlines, and Board-Appraised Property
- 5332 Time of Filing of Application
- 5332.4 Contents of Application
- 5332.6 Submission of Application and Board-Appraised Property
Subarticle 3. Contents of Property Tax Welfare and Veterans' Organization Exemption Petitions and Filing Deadlines
Subarticle 4. Contents of Property Tax Sampling Program Petitions and Filing Deadlines
Subarticle 5. Filing and Distribution of Petitions, Briefs, and Other Documents
- 5335 Submission of Petitions, Briefs, and Related Documents
- 5335.4 Timely Performance; Mailing Date
- 5335.6 Distribution of Documents
Subarticle 6. Accepting, Rejecting, and Perfecting Petitions and Applications
Subarticle 7. Prehearing Meetings and Briefing Schedules
- 5337 Prehearing Meeting and Exchange of Information Between Respondent and Petitioner
- 5337.4 Briefing: General Requirements
- 5337.6 General Briefing Schedule
Subarticle 8. Appeals Division Review, Prehearing Conferences, and Summaries
- 5338 Appeals Division Review
- 5338.4 Appeals Conference
- 5338.6 Preparing and Revising Hearing Summaries
Article 4. General Board Hearing and Notice Procedures
- 5340 Relation to General Board Hearing Procedures
- 5341 Additional Briefing
- 5342 Notice of Hearing
- 5343 Submission for Decision Without Oral Hearing
- 5344 Notice of Board Decisions
- 5345 Finality of Board Action; Written Findings and Decision
CHAPTER 4. APPEALS FROM ACTIONS OF THE FRANCHISE TAX BOARD | (View entire chapter)
Article 1. Application of Chapter 4, Definitions, and Jurisdiction
Article 2. How to File an Appeal from the Franchise Tax Board
- 5420 Appeal Filing Requirements
- 5421 Methods for Delivery of Written Documents and Correspondence
- 5422 Time for Filing an Appeal
- 5423 Accepting or Rejecting an Appeal
- 5424 Perfecting an Appeal
Article 3. Briefing Schedules and Procedures
- 5430 General Requirements
- 5431 General Briefing Schedule
- 5432 Briefing Schedule for Innocent Spouse Appeals
- 5435 Additional Briefing
Article 4. Requesting and Scheduling Oral Hearings
- 5440 Right to Request an Oral Hearing
- 5441 Submission for Decision Without Oral Hearing
- 5442 Appeals Review; Scheduling the Oral Hearing
- 5443 Pre-Hearing Conference
- 5444 Hearing Summary
Article 5. Decisions, Opinions, and Frivolous Appeal Penalties
Article 6. Petitions for Rehearing and Rehearings
- 5460 Finality of Decision
- 5461 Petitions for Rehearing
- 5462 Briefing on Petition for Rehearing
- 5463 Decisions on Petitions for Rehearing
- 5464 Briefing on Rehearing
- 5465 Decision on Rehearing
CHAPTER 5. GENERAL BOARD HEARING PROCEDURES | (View entire chapter)
Article 1. Application of Chapter and Definitions
Article 2. Requirements for Scheduling Board Meetings and Hearings
Subarticle 1. Meeting Calendars
Subarticle 2. Requesting and Scheduling an Oral Hearing
- 5522 Right to Request an Oral Hearing
- 5522.2 Acknowledgement of Request for Oral Hearing
- 5522.4 Consolidation for Hearing or Decision
- 5522.6 Notice of Board Hearing and Response
- 5522.8 Dismissal, Deferral, and Postponement
Subarticle 3. Representation, Prehearing Documents, and Preparation for Hearing
- 5523 Representation at Hearings
- 5523.1 Power of Attorney
- 5523.2 Contribution Disclosure Forms
- 5523.3 Hearing Summary
- 5523.4 Additional Briefing
- 5523.5 Preparation for Board Hearing and Subpoenas
- 5523.6 Presentation of Evidence or Exhibits
- 5523.7 Witnesses
- 5523.8 Communications with Board Members
Article 3. Public Notification of Board Meeting
Article 4. Conduct of the Board Meeting and Burden of Proof
Article 5. Voting and Decisions
Article 6. Post Hearing Notices and Petitions for Rehearing
- 5560 Notice of Board Decision
- 5561 Petition for Rehearing
- 5562 Recommendation on Petition for Rehearing
- 5563 Rehearings
Article 7. Correspondence, Public Hearing Records, and Copies
- 5570 Mailing Address
- 5571 Timeliness of Documents
- 5572 Hearing Record
- 5573 Waiver of Confidentiality
- 5574 Request for Portion of Oral Hearing Conducted During Closed Session
- 5575 Privilege
- 5576 Fees: Filing, Transcripts, and Copies
CHAPTER 6. TAXPAYER BILL OF RIGHTS REIMBURSEMENT CLAIMS | (View entire chapter)
- 5600 Definitions, Board Hearing Procedures; Taxes Affected by this Article
- 5601 Eligible Claims
- 5602 Reasonable Fees
- 5603 Claim Procedure
- 5604 Oral Hearing on Reimbursement Claim
- 5605 Notice of Decision
- 5700 Annotations