Rules for Tax Appeals
Rules for Tax Appeals—Complete Text (2-10)
2013 Amendments to the Rules for Tax Appeals
Rules for Tax Appeals Training (2-08)
Rules of Practice (repealed on 2-08)
Rules for Tax Appeals by Section
Chapter 1: Title of Division (2-08)
| 5000 | Statement of Intent; Title of Division (2-08) |
Chapter 2: Sales and Use Tax, Timber Yield Tax, and Special Taxes and Fees (2-10)
Article 1: Application of Chapter 2 and Definitions
| 5200. | Application of Chapter 2 and Definitions (2-08) |
| 5201. | Application of the International Fuel Tax Agreement (2-08) |
| 5202. | Notice Requirements (2-08) |
Article 2A: Petitioning Notices of Determination and Notices of Deficiency Assessment
| 5210. | Persons Who May File Petitions for Redetermination (2-08) |
| 5210.5. | Successor’s Petition for Reconsideration (2-08) |
| 5211. | Limitation Period for Filing Petitions and Stay of Collection Activities (2-08) |
| 5212. | Contents of Petitions for Redetermination, and Supporting Arguments and Evidence (2-08) |
| 5212.5. | Amendments to Petitions for Redetermination (2-08) |
| 5213. | Accrual of Interest (2-08) |
| 5214. | Additional Copy of Petitions for Redetermination Filed Under the Tax on Insurers Law (2-08) |
| 5215. | Scope of Petitions for Redetermination Filed Under Hazardous Substances Tax Law (2-08) |
| 5215.4. | Scope of Petitions for Redetermination Filed Under Covered Electronic Waste Recycling Fee (2-08) |
| 5215.6. | Scope of Petition for Redetermination Filed Under Water Rights Fee Law (2-08) |
| 5216. | Filing Petitions for Redetermination (7-08) |
| 5217. | Assignment and Acknowledgment of Petitions for Redetermination (2-08) |
| 5218. | Review of the Petition by the Assigned Section (2-08) |
| 5219. | Mailing the Summary Analysis and Scheduling the Appeals Conference (2-08) |
Article 2B: Treatment of Premature or Untimely Petition as an Administrative Protest
| 5220. | Premature or Untimely Petition May Be Treated as an Administrative Protest (2-08) |
| 5220.4. | Accrual of Interest (2-08) |
| 5220.6. | No Stay of Collection Activities (2-08) |
Article 2C: Contesting a Jeopardy Determination
| 5221. | Notice of Jeopardy Determination (2-08) |
| 5222. | Persons Who May File a Petition for Redetermination of a Jeopardy Determination (2-08) |
| 5222.4. | Contents of Petition for Redetermination of Jeopardy Determination (2-08) |
| 5222.6. | Limitation Period for Petition for Redetermination of Jeopardy Determination (2-08) |
| 5223. | Security Requirement for Petition (2-08) |
| 5224. | Review of Petition for Redetermination of Jeopardy Determination (2-08) |
| 5225. | Persons Who May File an Application for Administrative Hearing; Manner of Filing; and Consolidation with Petition (2-08) |
| 5226. | Limitation Period for Filing Application for Administrative Hearing (2-08) |
| 5227. | Contents of Application for Administrative Hearing (2-08) |
| 5228. | Option to Post Security with Application for Administrative Hearing (2-08) |
| 5229. | Assignment of Application for Administrative Hearing to Appeals Division for Appeals Conference (2-08) |
Article 3: Claims for Refund
| 5230. | Persons Who May File a Claim for Refund; Limitations on Certain Claims (2-08) |
| 5231. | Limitation Period for Claim for Refund (2-08) |
| 5231.5. | Failure to File Timely Claim for Refund (2-08) |
| 5232. | General Contents of Claims for Refund (2-08) |
| 5232.4. | Contents of Claims for Refund Under Diesel Fuel Tax Law (2-08) |
| 5232.6. | Requirements for Claims for Refund Regarding Lost, Unmarketable or Condemned Alcoholic Beverages (2-08) |
| 5232.8. | Additional Requirements for Claims for Refund Filed under the Cigarette and Tobacco Products Tax Law (2-08) |
| 5233. | Filing Claims for Refund (2-08) |
| 5234. | Assignment and Acknowledgment of Claim for Refund (2-08) |
| 5234.5. | Review Process for Claims for Refund and Requests for Additional Information (2-08) |
| 5235. | Action on the Claim for Refund (2-08) |
| 5236. | Discretion to Grant or Deny Appeals Conferences and Oral Hearings on Claims for Refund (2-08) |
| 5237. | Board Approval Required for Refunds Over $100,000 (2-10) |
| 5238. | Credits and Offsets May Reduce Refunds (2-08) |
| 5239. | Combined Claims for Refund on Behalf of Class of Taxpayers (2-08) |
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) (2-08) |
| 5241. | Acknowledgement and Review of Requests for Innocent Spouse Relief (2-08) |
| 5242. | Requests for Reconsideration by the Board (2-08) |
Article 4B: Successor’s Request for Relief of Penalty Under the Sales and Use Tax Law
| 5243. | Successor’s Request for Relief (2-08) |
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 (2-08) |
| 5245. | Authority to Grant Relief for Reasonable Cause and Contents of Requests for Relief for Reasonable Cause (2-08) |
| 5246. | Authority to Grant Relief Due to Unreasonable Error or Delay and Contents of Requests for Relief Due to Unreasonable Error or Delay (2-08) |
| 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 (2-08) |
| 5248. | Authority to Grant Relief Due to Disaster and Contents of Requests for Relief Due to Disaster (2-08) |
| 5249. | Filing Requests for Relief (2-08) |
| 5249.4. | Assignment and Acknowledgement of Requests for Relief (2-08) |
| 5249.6. | Reviewing Requests for Relief (2-08) |
Article 5: Claims (Inquiries) of Incorrect or Non-Distribution of Local and District Taxes
| 5250. | Filing and Reviewing Claims and Inquiries Regarding Incorrect or Non-Distribution of Local and District Taxes (2-08) |
Article 6: Appeals Conferences
| 5260. | Referral to Appeals Division for Appeals Conference; Preferred Location for Appeals Conference (2-08) |
| 5261. | Notice of Appeals Conference: Response to Notice of Appeals Conference; Submission of Additional Arguments and Evidence; Recording Appeals Conferences (2-08) |
| 5262. | Requests to Reschedule or Postpone Appeals Conferences (2-08) |
| 5263. | Ways to Expedite an Appeals Conference (2-08) |
| 5264. | Conducting the Appeals Conference; Parties to the Appeals Conference; Nature of the Appeals Conference; Failure to Appear (2-08) |
| 5265. | Issuance and Contents of a Decision and Recommendation (2-08) |
| 5266. | Appeals Staff Recommendations; Requests for Reconsideration; Requests for Oral Hearings (2-10) |
| 5267. | Issuance of Post Appeals Conference Notices (2-08) |
| 5268. | Procedures for Conducting Board Hearings (2-08) |
Article 7: Optional Briefs for Board Hearings
| 5270. | Requirements for Briefs; Briefing Schedule; Non-Party Briefs; Additional Briefing (2-08) |
| 5271. | Extensions of Time for Filing Briefs (2-08) |
Chapter 3: Property Taxes (2-08)
Article 1: Application of Chapter and Definitions
| 5310. | Application of Chapter (7-08) |
| 5311. | Definitions (7-08) |
| 5312. | Application of Articles 2, 3, and 4 (2-08) |
Article 2: Petitions for Reassessment of State-Assessed Property and Private Railroad Cars
Subarticle 1: Application of Article
| 5321. | Application of Article (2-08) |
Subarticle 2: Assessments and Assessment Factor Hearings
| 5322. | Information Available to Assessees; Assessment Factor Hearings (2-08) |
| 5322.5. | Validity of Assessment (2-08) |
Subarticle 3: Contents of Petitions and Filing Deadlines
| 5323. | Time for Filing of Petitions (2-08) |
| 5323.2. | Filing Requirements and Procedures for Contesting Private Railroad Car (2-08)Jeopardy Assessments |
| 5323.4. | Contents of the Petition (2-08) |
| 5323.6. | Submission of Petition (2-08) |
| 5323.8. | Duplicate Petitions (2-08) |
Subarticle 4: Timeliness, Acceptance, and Dismissal of Petitions
| 5324. | Timeliness of Petition (2-08) |
| 5324.2. | Extensions of Time (2-08) |
| 5324.4. | Accepting or Rejecting a Petition (2-08) |
| 5324.6. | Submission of Additional Supporting Documents by Petitioner (2-08) |
| 5324.8. | Dismissal of Petition (2-08) |
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 (2-08) |
| 5325.4. | Petitions Resolved Before Appeals Division Review (2-08) |
| 5325.6. | Prehearing Review of All Other Petitions (2-08) |
Subarticle 6: Briefing Schedules and Appeals Conferences
| 5326. | General Briefing Procedures For Petitions Reviewed by the Appeals Division (2-08) |
| 5326.2. | Briefing Schedule If No Appeals Conference Is Scheduled (2-08) |
| 5326.4. | General Appeals Conference Procedures (7-08) |
| 5326.6. | Scheduling of Appeals Conference; Briefing Schedule for Petitions for Which an Appeals Conference is Scheduled (2-08) |
Subarticle 7: Preparing Summaries, Scheduling Hearings, and Distributing Documents
| 5327. | Appeals Division Hearing Summary or Summary Decision (2-08) |
| 5327.4. | Oral Hearings – Scheduling of Hearings (2-08) |
| 5327.6. | Distribution of Documents (7-08) |
Subarticle 8: Consolidation and Withdrawal of Petitions
| 5328. | Consolidation of Petitions into a Single Hearing (2-08) |
| 5328.5. | Withdrawal of a Petition (2-08) |
Article 3: Other Property Tax Petitions
Subarticle 1: Application of Article
| 5331. | Application of Article (2-08) |
Subarticle 2: Appeal of Assessment of Publicly-Owned Property – Contents of Applications, Filing Deadlines, and Board-Appraised Property
| 5332. | Time of Filing of Application (2-08) |
| 5332.4. | Contents of Application (2-08) |
| 5332.6. | Submission of Application and Board-Appraised Property (2-08) |
Subarticle 3: Contents of Property Tax Welfare and Veterans’ Organization Exemption Petitions and Filing Deadlines
| 5333. | Time for Filing of Petitions (7-08) |
| 5333.4. | Contents of Petition (7-08) |
| 5333.6. | Submission of Petition (7-08) |
Subarticle 4: Contents of Property Tax Sampling Program Petitions and Filing Deadlines
| 5334. | Time for Filing of Petitions (2-08) |
| 5334.4. | Contents of the Petition (2-08) |
| 5334.6. | Submission of Petition |
Subarticle 5: Filing and Distribution of Petitions, Briefs, and Other Documents (2-08)
| 5335. | Submission of Petitions, Briefs, and Related Documents (2-08) |
| 5335.4. | Timely Performance; Mailing Date (2-08) |
| 5335.6. | Distribution of Documents (2-08) |
Subarticle 6: Accepting, Rejecting, and Perfecting Petitions and Applications
| 5336. | Accepting or Rejecting a Petition (2-08) |
| 5336.5. | Perfecting a Petition (2-08) |
Subarticle 7: Prehearing Meetings and Briefing Schedules
| 5337. | Prehearing Meeting and Exchange of Information Between Respondent and Petitioner (2-08) |
| 5337.4. | Briefing: General Requirements (2-08) |
| 5337.6. | General Briefing Schedule (2-08) |
Subarticle 8: Appeals Division Review, Prehearing Conferences, and Summaries
| 5338. | Appeals Division Review (2-08) |
| 5338.4. | Appeals Conference (2-08) |
| 5338.6. | Preparing and Revising Hearing Summaries (2-08) |
Article 4: General Board Hearing and Notice Procedures
| 5340. | Relation to General Board Hearing Procedures (2-08) |
| 5341. | Additional Briefing (2-08) |
| 5342. | Notice of Hearing (2-08) |
| 5343. | Submission for Decision Without Oral Hearing (2-08) |
| 5344. | Notice of Board Decisions (2-08) |
| 5345. | Finality of Board Action; Written Findings and Decision (2-08) |
Chapter 4: Appeals from Actions of the Franchise Tax Board (2-08)
Article 1: Application of Chapter 4, Definitions, and Jurisdiction
| 5410. | Application of Chapter 4 (2-08) |
| 5411. | Definitions (2-08) |
| 5412. | Jurisdiction (2-08) |
Article 2: How to File an Appeal From the Franchise Tax Board
| 5420. | Appeal Filing Requirements (2-08) |
| 5421. | Methods for Delivery of Written Documents and Correspondence (2-08) |
| 5422. | Time for Filing an Appeal (2-08) |
| 5423. | Accepting or Rejecting an Appeal (2-08) |
| 5424. | Perfecting an Appeal (2-08) |
Article 3: Briefing Schedules and Procedures
| 5430. | General Requirements (2-08) |
| 5431. | General Briefing Schedule (2-08) |
| 5432. | Briefing Schedule for Innocent Spouse Appeals (2-08) |
| 5435. | Additional Briefing (2-08) |
Article 4: Requesting and Scheduling Oral Hearings
| 5440. | Right to Request an Oral Hearing (2-08) |
| 5441. | Submission for Decision Without Oral Hearing (2-08) |
| 5442. | Appeals Review; Scheduling the Oral Hearing (2-08) |
| 5443. | Pre-hearing Conference (2-08) |
| 5444. | Hearing Summary (2-08) |
Article 5: Decisions, Opinions, and Frivolous Appeal Penalties
| 5450. | Letter Decisions (2-08) |
| 5451. | Summary Decisions (2-08) |
| 5452. | Formal Opinions (2-08) |
| 5454. | Frivolous Appeal Penalty (2-08) |
Article 6: Petitions for Rehearing and Rehearings
| 5460. | Finality of Decision (2-08) |
| 5461. | Petitions for Rehearing (2-08) |
| 5462. | Briefing on Petition for Rehearing (2-08) |
| 5463. | Decisions on Petitions for Rehearing (2-08) |
| 5464. | Briefing on Rehearing (2-08) |
| 5465. | Decision on Rehearing (2-08) |
Chapter 5: General Board Hearing Procedures (2-08)
Article 1: Application of Chapter and Definitions
| 5510. | General Application of Chapter 5 (2-08) |
| 5511. | Definitions (2-08) |
| 5512. | Construction (2-08) |
Article 2: Requirements for Scheduling Board Meetings and Hearings
Subarticle 1. Meeting Calendars
| 5521. | Monthly Board Meetings (2-08) |
| 5521.5. | Adoption of Board Meeting Calendar (2-08) |
Subarticle 2. Requesting and Scheduling an Oral Hearing (2-08)
| 5522. | Right to Request an Oral Hearing (2-08) |
| 5522.2. | Acknowledgement of Request for Oral Hearing (2-08) |
| 5522.4. | Consolidation for Hearing or Decision (2-08) |
| 5522.6. | Notice of Board Hearing and Response (2-08) |
| 5522.8. | Dismissal, Deferral, and Postponement (2-08) |
Subarticle 3. Representation, Prehearing Documents, and Preparation for Hearing
| 5523. | Representation at Hearings (2-08) |
| 5523.1. | Power of Attorney (2-08) |
| 5523.2. | Contribution Disclosure Forms (2-08) |
| 5523.3. | Hearing Summary (2-08) |
| 5523.4. | Additional Briefing (7-08) |
| 5523.5. | Preparation for Board Hearing and Subpoenas (2-08) |
| 5523.6. | Presentation of Evidence or Exhibits (2-08) |
| 5523.7. | Witnesses (2-08) |
| 5523.8. | Communications with Board Members (2-08) |
Article 3: Public Notification of Board Meeting
| 5530. | Public Agenda Notice (2-08) |
Article 4: Conduct of the Board Meeting and Burden of Proof
| 5540. | Conduct of the Board Meeting (2-08) |
| 5541. | Burden of Proof (2-08) |
Article 5: Voting and Decisions
| 5550. | Quorum (2-08) |
| 5551. | Voting and Decisions (2-08) |
Article 6: Post Hearing Notices and Petitions for Rehearing
| 5560. | Notice of Board Decision (2-08) |
| 5561. | Petition for Rehearing (2-08) |
| 5562. | Recommendation on Petition for Rehearing (2-08) |
| 5563. | Rehearings (2-08) |
Article 7: Correspondence, Public Hearing Records, and Copies
| 5570. | Mailing Address (2-08) |
| 5571. | Timeliness of Documents (2-08) |
| 5572. | Hearing Record (2-08) |
| 5573. | Waiver of Confidentiality (2-08) |
| 5574. | Request for Portion of Oral Hearing Conducted During Closed Session (2-08) |
| 5575. | Privilege (2-08) |
| 5576. | Fees: Filing, Transcripts, and Copies (2-08) |
Chapter 6: Taxpayer Bill of Rights Reimbursement Claims (2-08)
| 5600. | Definitions, Board Hearing Procedures; Taxes Affected by this Article (2-08) |
| 5601. | Eligible Claims 2-0 |
| 5602. | Reasonable Fees (2-08) |
| 5603. | Claim Procedure (2-08) |
| 5604. | Oral Hearing on Reimbursement Claim (2-08) |
| 5605. | Notice of Decision (2-08) |
| 5700. | Annotations (2-08) |