Rules for Tax Appeals

Date Description of Task
  History
01/07/08           

Final Text Chapter I
Final Text Chapter 2
Final Text Chapter 3
Final Text Chapter 4
Final Text Chapter 5
Final Text Chapter 6

11/20/07 Final Statement of Reasons
10/24/07 Chief Counsel Matters
09/12/07

Public Hearing

08/17/07

Notice of Rescheduled Hearing

07/27/07

Notice of Rulemaking, Initial Statement of Reason, and
Proposed Text Chapter 1,  Title of Division
Proposed Text  Chapter 2,  Sales and Use Tax, Timber Yield Tax, and Special Taxes and Fees
Proposed Text Chapter 3, Property Taxes
Proposed Text Chapter 4, Appeals from Actions of the Franchise Tax Board
Proposed Text Chapter 5, General Board Hearing Procedures
Amendments to Article 9,  Taxpayer Bill of Rights Reimbursement Claims (Renumber Article 9 of ROP (Chapter 6 of RTA))
Repeal of Articles 1 thru 8, Rules of Practice
Divisions 2.1-2.3, renumbered as Divisions 2.2-2.4

  • Additional Information
  • Index to Rules for Tax Appeals
    Renumbering Matrix
    04/25/07

    Chief Counsel Matters, Request to Publish Chapter 3: Property Taxes, Board of Equalization Rules for Tax Appeals
    Transcript of Meeting

    03/20/07

    Chief Counsel Matters, Update and Overview of the Board of Equalization Rules for Tax Appeals
    Transcript of Meeting
    02/01/07

    Chief Counsel Matters Update and Overview of the Board of Equalization Rules for Tax Appeal
    1. Status Report on the Rules for Tax Appeals
    2. Property Tax Appeals - Status Report on Pre-Hearing Appeals Conferences for State Assessees
    Transcript of Meeting
    11/20/06

    Chief Counsel Matters, Report and Recommendation to Adopt the New Rules of Practice (Rules for Tax Appeals)
    Memo to Members from Chief Counsel 11/13/06
    Agenda 11/20/06
    Index
    Chapter 1 and 2 (clean version)
    Chapter 1 and 2 (underscore and strike-out)
    Chapter 3 (clean version)
    Chapter 3 (underscore and strike-out)
    Chapter 4 (clean version)
    Chapter 4 (underscore and strike-out)
    Chapter 5 (clean version)
    Chapter 5 (underscore and strike-out)
    Response to Public Comment - Matrix
    Flowcharts of administrative review process, Business Taxes and Fees, Franchise and Income Tax, and Property Tax
    Cross-Reference Rules of Practice and Rules for Tax Appeals
    Transcript of Meeting
    10/24/06 Interested Parties Letter
    Important Dates and Deadlines
    10/18/06 Interested Parties Meeting, 9:30 a.m., 450 N Street, Room 122, Sacramento, CA
    Interested Parties Letter
    Response to Comments - Matrix
    Transcript of Meeting
    09/27/06

    Chief Counsel Matters, Item J1, Report and Recommendation to Adopt the New Rules of Practice
    Memo from Chief Counsel to Member, 9/15/06 Memo

    Memo Attachment A
    Memo Attachment B
    Memo Attachment C
    Attachment C Chapter 1 and 2 (clean version)
    Chapter 1 and 2 (underscore and strike-out)
    Chapter 3 Revisions compared to January 30, 2006 version
    Chapter 3 (clean version)
    Chapter 4 (clean version)
    Chapter 4 (underscore and strike-out)
    Chapter 5 (clean version)
    Chapter 5 (underscore and strike-out)
    Transcript of Meeting

    08/29/06 Request concept approval for the new Rules of Practice, Chapter 4, Appeals from actions of the Franchise Tax Board.
    Chief Counsel Memo to Board Members 8/29/06
    Proposed Text (underscore and strike-out)
    Proposed Text (clean version)
    History and Background
    Transcript of Meeting
    05/17/06

    Chief Counsel Matters, Item J1, Request concept approval for Revised Procedures for Property Tax Appeals and new Rules of Practice, Chapter 3, Property Taxes.

    Chief Counsel Matters, Item J2, Request concept approval for new Rules of Practice, Chapter 4, Appeals from Actions of the Franchise Tax Board.
    Transcript of Meeting J1
    Transcript of Meeting J2

    04/18/06 Request approval of Board of Equalization Rules for California Tax Administration and Appellate Review (New Rules), Chapter 1, Title, and Chapter 2, Sales and Use Tax, Timber Yield Tax, and Special Taxes and Fees.
    Agenda
    Memo to Board Member
    Proposed Text (underscore and strike-out)
    Proposed Text (clean version)
    Transcript of Meeting
    04/05/06 Part 5, General Board Hearing Procedures Interested Parties Meeting,
    9:30 a.m., 450 N Street, Room 122, Sacramento, CA 95814
    Notice to Interested Parties
    Part 5 Matrix
    Proposed Text
    (strike-out and underline)
    Proposed Text (clean version)
    Transcript of Meeting
    03/15/06

    Part 4, Appeals from Actions of the Franchise Tax Board,
    9:30 a.m., 450 N Street, Room 122, Sacramento, CA 95814
    Notice to Interested Parties
    Part 4 - Matrix

    Proposed Text
    (strike-out and underline)
    Proposed Text (clean version)
    Transcript of Meeting

    04/07/06, Deadline for interested parties to submit comments and suggestions to staff regarding the proposed rule language on Part 4

    02/23/06

    Meeting to discuss Part 3, Administrative Review of Property Taxes
    Notice to Interested Parties
    Part 3, Proposed Text (underline and strike-out)
    Part 3, Proposed Text (clean version)

    01/31/06 Staff will request approval of Board of Equalization Rules for California Tax Administration and Appellate Review (New Rules), Chapter 1, Title, and Chapter 2, Sales and Use Tax, Timber Yield Tax, and Special Taxes and Fees.
    Agenda
    Status Report
    Exhibit 1 & Exhibit 2
    Supplemental Memo
    Leonard's Proposed Amendments to the Rules of Practice
    Transcript of Meeting
    01/19/06 Notice to Interested Parties
    Part 4 - Matrix

    Proposed Text
    (underline and strike-out)
    Proposed Text
    (clean version)
    12/23/05 The December 23, 2005, deadline to submit comments has been extended. Staff is updating Parts 3, 4, and 5, to incorporate all of the interested parties' comments, and will release amended versions of these parts for further public review and comment in January.
    12/14/05 Meeting to discuss Parts 4 and 5, Appeals from Actions of the Franchise Tax Board and General board Hearing Procedures
    Part 4 Income Tax Cross Reference Guide
    Part 5 Hearing Procedures Cross Reference Guide
    Transcript of Meeting Part 4 - Part 1 of 3, Part 2 of 3, Part 3 of 3
    Transcript of Meeting Part 5 - Part 1 of 4, Part 2 of 4, Part 3 of 4, Part 4 of 4
    12/09/05 Notice of Amendments to
    Parts 2 and 4

    Amendments to Part 2
    Amendments to Part 4
    11/16/05 Meeting to discuss Part 3, Administrative Review of Property Taxes
    Part 3 Property Taxes Cross Reference Guide
    Transcript of Meeting (Part 1 of 3)
    Transcript of Meeting
    (Part 2 of 3)
    Transcript of Meeting
    (Part 3 of 3)
    10/26/05

    Meeting to discuss Part 2, Review of Sales and Use Tax, Timber Yield Tax and Special Taxes and Fees
    Part 2 Business Taxes Cross Reference Guide (Articles 1 to 2C)
    Part 2 Business Taxes Cross Reference Guide (Articles 3 to 6)
    Transcript of Meeting (Part 1 of 5)
    Transcript of Meeting
    (Part 2 of 5)
    Transcript of Meeting
    (Part 3 of 5)
    Transcript of Meeting
    (Part 4 of 5)
    Transcript of Meeting
    (Part 5 of 5)

    09/28/05

    Board Meeting to discuss the rulemaking project - PowerPoint presentation of Introduction and Overview, Transcript of Meeting

    09/14/05

    Draft of proposed rules released - Table of Contents, Part 1, Part 2, Part 3, Part 4, Part 5

    09/08/05

    Letter to interested parties providing Table of Contents for the proposed rules and announcing Board Meeting to discuss the rulemaking project