Division 2.1. State Board of Equalization - Rules For Tax Appeals

Chapter 1. Title of Division

• Cal. Code Regs. Tit. 18, § 5000 Statement of Intent; Title of Division

Chapter 2. Special Taxes and Fees

• Article 1. Application of Chapter 2
• Article 2a. Petitioning Notices of Determination and Notices of Deficiency Assessment
• Article 2b. Treatment of Premature Or Untimely Petition As an Administrative Protest
• Article 2c. Contesting a Jeopardy Determination
• Article 3. Claims For Refund
• Article 4a. Requests For Innocent Spouse Relief
• Article 4b. Successor's Request For Relief of Penalty Under the Sales and Use Tax Law [Repealed]
• Article 4c. Other Requests For Relief of Penalties and Interest
• Article 5. Petitions For Reallocation of Local and District Taxes [Repealed]
• Article 5.5. Cigarette and Tobacco Products Licensing Act Appeals and Petitions For Recovery of Seized Cigarette and Tobacco Products [Repealed]
• Article 6. Appeals Conferences
• Article 7. Optional Briefs For Board Hearings

Chapter 3. Property Taxes

• Article 1. Application of Chapter and Definitions
• Article 2. Petitions For Reassessment of State-Assessed Property and Private Railroad Cars
• Article 3. Other Property Tax Petitions
• Article 4. General Board Hearing and Notice Procedures

Chapter 4. Appeals From Actions of the Franchise Tax Board [Repealed]

• Cal. Code Regs. Tit. 18, Div. 2.1, Chap. 4 Appeals From Actions of the Franchise Tax Board [Repealed] [Details]
• Article 1. Application of Chapter 4, Definitions and Jurisdiction (Repealed)
• Article 2. How to File an Appeal From the Franchise Tax Board (Repealed)
• Article 3. Briefing Schedules and Procedures (Repealed)
• Article 4. Requesting and Scheduling Oral Hearings (Repealed)
• Article 5. Decisions, Opinions, and Frivolous Appeal Penalties (Repealed)
• Article 6. Petitions For Rehearing and Rehearings (Repealed)

Chapter 5. General Procedures For Board Action

• Article 1. Application of Chapter and Definitions
• Article 2. Requirements For Scheduling Board Meetings and Hearings
• Article 3. Public Notification of Board Meeting
• Article 4. Conduct of the Board Meeting and Burden of Proof
• Article 5. Voting, Decisions, and Opinions
• Article 6. Post Hearing Notices and Petitions For Rehearing
• Article 7. Correspondence, Public Hearing Records, and Copies

Chapter 6. Taxpayer Bill of Rights Reimbursement Claims

• Cal. Code Regs. Tit. 18, § 5600 Definitions, Board Hearing Procedures; Taxes Affected By This Chapter
• Cal. Code Regs. Tit. 18, § 5601 Eligible Claims
• Cal. Code Regs. Tit. 18, § 5602 Reasonable Fees
• Cal. Code Regs. Tit. 18, § 5603 Claim Procedure
• Cal. Code Regs. Tit. 18, § 5604 Oral Hearing On Reimbursement Claim
• Cal. Code Regs. Tit. 18, § 5605 Notice of Decision
• Cal. Code Regs. Tit. 18, § 5700 Annotations