California Administrative Code

Cigarette tax stamps and meter register settings allowing the imprinting of meter impressions may be purchased by licensed distributors through stamp orders submitted to the board. Orders must include the distributor's account number, distributor's name and address, the quantity …

This chapter applies to appeals filed with the Board under the: (a) Tax on Insurers Law (pt. 7 of div. 2 of the Rev. & Tax. Code). (b) Alcoholic Beverage Tax Law (pt. 14 of div. 2 of the Rev. & Tax. Code).

(a) A petition for redetermination must be filed within 30 days from the date that the notice of determination or notice of deficiency assessment was mailed to the person against which the notice was issued. (b) A determination contained within a notice of determination or notice…

A petition for redetermination may be amended to state additional grounds or reasons why the notice of determination or notice of deficiency assessment should be reconsidered at any time prior to the date on which the Board issues its order or decision upon the petition for redet…

The filing of a petition for redetermination does not stop the accrual of interest.

(a) A petition or related document may be electronically transmitted (e.g., facsimile, e-mail, etc.) to the Board if an electronic copy of such document is transmitted to the fax number or email address specified in subdivision (b). A petition or related document may also be elec…

(a) After receipt of a petition for redetermination, the assigned section will promptly send the taxpayer a letter acknowledging receipt of the petition for redetermination and containing the assigned section's contact information. (b) If necessary, the acknowledgement letter may…

Before the assigned section forwards an appeal to the Board Proceedings Division for the scheduling of an appeals conference, it will first prepare a summary analysis which sets forth the taxpayer's contentions regarding the notice of determination or notice of deficiency assessm…

(a) If an appeal is filed as a petition for redetermination prior to or after the expiration of the applicable time periods provided for in section 5211, the appeal does not qualify as a valid petition for redetermination. However, such an appeal may be treated as an administrati…

In general, the treatment of a premature or untimely petition for redetermination as an administrative protest does not stay efforts to collect any unpaid amounts at issue in the administrative protest. This is because the amounts contained in the notice of determination or notic…

(a) If the collection of any tax or any amount of tax required to be collected and paid to the state, or of any determination or other amount required to be paid to the state will be jeopardized by delay, a notice of jeopardy determination may be issued. (b) The notice of jeopard…

(a) The person against whom a jeopardy determination is made or the person's authorized representative may file a petition for redetermination of the jeopardy determination and related documents. (b) A petition for redetermination of a jeopardy determination or related document m…

A petition for redetermination of a jeopardy determination must satisfy all the requirements for a petition for redetermination as provided in article 2A of this chapter.

(a) A petition for redetermination of a jeopardy determination must be filed within the earlier of 10 days from the date that the notice of jeopardy determination was mailed or personally served. (b) The provisions of article 2A of this chapter do not apply to the time period in …

(a) The person against whom a jeopardy determination is made may file an application for an administrative hearing for one or more of the following purposes: (1) To establish that the jeopardy determination is excessive. (2) To establish that the sale of the property that may be …

Every application for administrative hearing must: (a) Be in writing. (b) Identify the purpose for which the person has applied for an administrative hearing. (c) State the specific factual or legal grounds upon which the application is founded. (d) Be signed by the person or the…

(a) Who May Request Relief. A divorced or separated individual may file a request for innocent spouse relief with the Board regarding taxes imposed under the Alcoholic Beverage Tax Law. (b) Request Requirements. A request for innocent spouse relief must be: (1) In writing. (2) Si…

(a) A person is not required to post security to obtain an administrative hearing. (b) Property seized under a notice of jeopardy determination or jeopardy assessment may not be sold without the consent of the owner during the first 30 days after service of such notice, nor while…

Any person, insurer or surplus line broker, who believes that it has overpaid a tax, or interest or penalty thereon, or other refundable amount to the Board may file a claim for refund. An authorized representative may file a claim for refund on such a person's behalf.

A claim for refund must be reviewed to determine whether it is timely. The claimant's failure to file a claim within the applicable time period, as provided for in section 5231, is a waiver of any demand against the State on account of the overpayment.

(a) If the Legal Department denies both innocent spouse relief and other equitable relief as to any liability included in a request for innocent spouse relief, the individual requesting relief may request that the denials be reconsidered by the Board at a Board hearing as provide…

(a) Authority to Grant Relief. If a person's failure to make a timely return, report, payment, or prepayment is due to reasonable cause and circumstances beyond the person's control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, th…

(a) A person may be relieved of interest imposed under the tax laws described in subdivision (b), if the person was charged interest due to: (1) Unreasonable error or delay: (A) By Board Staff acting in his or her official capacity; and (B) No significant aspect of the error or d…

(a) A person may be relieved from liability for the payment of a tax imposed under the tax laws identified in subdivision (c), including any penalties and interest added thereto, where the liabilities resulted from the person's failure to make a timely report, return or payment a…

(a) A request for relief of an unpaid amount may be filed in the manner provided in section 5216 for the filing of a petition for redetermination concerning the same tax law at issue in the request for relief. (b) A request for relief of a previously paid amount may be filed in t…

(a) Optional Briefing. The parties to a Board hearing may submit briefs in accordance with the rules set forth in this section. However, all briefs permitted to be filed under this section, other than briefs required by paragraphs (1) and (3) of subdivision (f), are optional. (b)…

(a) A request for relief will be assigned to and reviewed by Board Staff in the appropriate section responsible for the particular tax law concerned. (b) If the request for relief concerns previously paid amounts, the request will be treated as a claim for refund and assigned to …

(a) Board Proceedings Staff will prepare and mail the petitioner, claimant, or person requesting relief a Notice of Appeals Conference, which must include the date, time, and location of the appeals conference. (b) Board Proceedings Staff will include a Response to Notice of Conf…

(a) The Timber Appraisal Unit. The timber appraisal unit shall be as defined in Property Tax Rule No. 41, except that it shall include only properties eligible for assessment under section 423.5 of the Revenue and Taxation Code. (b) Taxable Value. Land and standing timber used fo…

The following definitions apply to this chapter: (a) “Appeals Conference” means a conference conducted by the Appeals Attorney, at which all parties are entitled to attend and at which issues raised in the petition are to be discussed, and if possible, resolved. (b) “Appraisal Da…

(a) Terms used in Government Code Section 15626 are defined in Sections 7002 through 7011.

This article applies to petitions for reassessment of unitary and nonunitary assessed value and escaped or excessive assessment of state-assessed properties (including petitions for abatement of penalty), petitions for correction of assessment allocation, petitions for reassessme…

Validity of Assessment or Taxes. The failure to receive any notice required to be given by the Board or the failure of the Board to complete any action by a date specified under this article does not affect the validity of an assessment or the validity of any taxes levied pursuan…

(a) Unitary Value or Penalty. If a state assessee disagrees with the value or penalty determined by the Board as set forth in the Notice of Unitary Assessed Value, the assessee must file a Petition for Reassessment of Unitary Value by July 20 of the calendar year in which the Not…

The original petition and supporting documents must be filed in accordance with section 5335.

(a) Every taxpayer may file a written request for an oral hearing before the Board regarding any matter subject to the provisions of this chapter. (b) Written requests for an oral hearing must be granted where the Board is required to grant an oral hearing on the taxpayer's matte…

(a) Multiple matters may be consolidated for hearing or decision if the facts and issues are similar and no substantial right of any party will be prejudiced. (b) The Board Members, Appeals Staff, or any party may request a consolidation, or object to a consolidation of, matters …

(a) The provisions of Government Code Section 15626 are applicable to the Members of the State Board of Equalization and the State Controller. (b) For the purposes of Section 15626, if a deputy to the Controller sits at a meeting of the board and votes on behalf of the Controller…

(a) For purposes of Government Code Section 15626, an “adjudicatory proceeding pending before the board” means any matter pertaining to an issued assessment of tax or fee or refund of tax or fee to a taxpayer or feepayer that has been scheduled and appears as an item on a meeting…

(a) A “participant” means any person who is not a party but who actually supports or opposes a particular decision in an adjudicatory proceeding pending before the board and who has a financial interest in the decision. (b) For purposes of Government Code Section 15626, a person …

The sales and use tax program and special taxes programs are collectively referred to as business taxes. The business taxes records include: (a) Annotations. Annotations are summaries of the conclusions reached in selected legal rulings of counsel. Business Taxes annotations are …

(a) Reports. (1) Within ten (10) working days following any public display, the licensed pyrotechnician in charge of the display shall submit a complete, accurate and factual written report directly to the State Fire Marshal, covering: (A) A brief report of any duds or misfires i…

Nothing in this article is intended to regulate the sale or the construction of model rockets, provided that such model rockets are not equipped with a model rocket motor.

All adjustments and alignments of the rocket launcher and connections shall be completed before the rocket is armed. Final rocket launcher adjustments shall be checked by the licensed pyrotechnic operator in charge.

A definite ordered firing procedure shall be established by the licensed pyrotechnic operator in charge. Both visible and audible signals shall be used to alert all persons in the test area. Any launch or firing code used shall be reduced to writing and posted conspicuously in th…

(a) Rockets may not be armed or launched except by an experienced pyrotechnic operator, who, if he or she is not licensed, shall be directly responsible to the licensed pyrotechnic operator in charge. The actual arming operation shall be accomplished by a competent person. During…

No person shall possess, receive, transport, store, or launch any experimental high power rocket motor without first securing a valid license as a Pyrotechnic Operator--Rockets First, Second, or Third Class from the State Fire Marshal. No person shall sell an experimental high po…

No person shall sell an experimental high power rocket motor without first securing a permit from the authority having jurisdiction. This permit shall be in addition to, not in lieu of, a valid license issued by the State Fire Marshal for the sale of these motors. This permit sha…

(a) “C” Definitions (1) Certificate of Eligibility (COE). A current, valid Certificate of Eligibility issued to an applicant by the Department of Justice pursuant to paragraph (4) of subdivision (a) of Section 12071 of the Penal Code if the department's records and records availa…

(a) A State Fire Marshal Pyrotechnic Operator Special Effects First Class license, as defined in Section 981.5 (b) (7) of California Code of Regulations, Title 19, Division 1, shall serve as a flamethrowing device permit for motion picture and entertainment purposes when accompan…