Rules for Tax Appeals

Rules for Tax AppealsóComplete Text (4-14)

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Rules of Practice (repealed on 2-08)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 (4-14)


Article 1: Application of Chapter 2

5200. Application of Chapter 2 (4-14)
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 (4-14)
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 (4-14)
5215.4. Scope of Petitions for Redetermination Filed Under Covered Electronic Waste Recycling Fee (4-14)
5215.6. Scope of Petition for Redetermination Filed Under Water Rights Fee Law (4-14)
5216. Filing Petitions for Redetermination (4-14)
5217. Acknowledgment of Petitions for Redetermination (4-14)
5218. Review of the Petition by the Assigned Section (4-14)
5219. Preparation and Mailing of the Summary Analysis (4-14)

Article 2B: Treatment of Premature or Untimely Petition as an Administrative Protest

5220. Premature or Untimely Petition May Be Treated as an Administrative Protest (4-14)
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. Filing a Petition for Redetermination of a Jeopardy Determination (4-14)
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 (4-14)
5225. Persons Who May File an Application for Administrative Hearing; Manner of Filing; and Consolidation with Petition (4-14)
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 (4-14)
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 (4-14)
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 (4-14)
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 (4-14)
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 (4-14)
5241. Acknowledgement and Review of Requests for Innocent Spouse Relief (4-14)
5242. Requests for Reconsideration by the Board (4-14)

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 (4-14)
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: Petitions for Reallocation of Local and District Taxes

5250. Petitions for Reallocation of Local and District Taxes (4-14)

Article 5.5: Cigarette and Tobacco Products Licensing Act Appeals and Petitions for Recovery of Seized Cigarette and Tobacco Products

5255. Cigarette and Tobacco Products Licensing Act Appeals. (4-14)
5256. Petitions for Recovery of Seized Cigarette and Tobacco Products. (4-14)

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 (4-14)
5263. Ways to Expedite an Appeals Conference (2-08)
5264. Conducting the Appeals Conference; Parties to the Appeals Conference; Nature of the Appeals Conference; Additional Submissions (4-14)
5265. Issuance and Contents of a Decision and Recommendation (2-08)
5266. Appeals Division Recommendations; Requests for Reconsideration; Requests for Board Hearings; Supplemental Decision and Recommendation (4-14)
5267. Issuance of Post Appeals Conference Notices; Board Aprroval (4-14)
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 (4-14)
5271. Extensions of Time for Filing Briefs (2-08)

Chapter 3: Property Taxes (4-14)


Article 1: Application of Chapter and Definitions

5310. Application of Chapter (7-08)
5311. Definitions (4-14)
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 (4-14)
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 (4-14)
5323.8. Duplicate Petitions (4-14)

Subarticle 4: Timeliness, Acceptance, and Dismissal of Petitions

5324. Timeliness of Petition (4-14)
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 (4-14)

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 (4-14)
5332.4. Contents of Application (2-08)
5332.6. Filing of Application and Board-Appraised Property (4-14)

Subarticle 3: Contents of Property Tax Welfare and Veterans’ Organization Exemption Petitions and Filing Deadlines

5333. Time for Filing of Petitions (4-14)
5333.4. Contents of Petition (4-14)
5333.6. Filing of Petition (4-14)

Subarticle 4: Contents of Property Tax Sampling Program Petitions and Filing Deadlines

5334. Time for Filing of Petitions (4-14)
5334.4. Contents of the Petition (4-14)
5334.6. Filing of Petition (4-14)

Subarticle 5: Filing and Distribution of Petitions, Briefs, and Other Documents (2-08)

5335. Filing Petitions, Briefs, and Related Documents (4-14)
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 (4-14)

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 (4-14)

Chapter 4: Appeals from Actions of the Franchise Tax Board (4-14)


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 (4-14)
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 (4-14)

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 (4-14)

Article 5: Decisions, Opinions, and Frivolous Appeal Penalties

5451. Summary Decisions (4-14)
5452. Formal Opinions (4-14)
5453 Notice of Board’s Determination (4-14)
5454. Frivolous Appeal Penalty (2-08)

Article 6: Petitions for Rehearing and Rehearings

5460. Finality of Determination (4-14)
5461. Petitions for Rehearing (2-08)
5462. Briefing on Petition for Rehearing (2-08)
5463. Decisions on Petitions for Rehearing (4-14)
5464. Briefing on Rehearing (2-08)
5465. Decision on Rehearing (2-08)

Chapter 5: General Procedures for Board Action (4-14)


Article 1: Application of Chapter and Definitions

5510. General Application of Chapter 5 (4-14)
5511. Definitions (4-14)

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 and Postponement (4-14)

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 (4-14)
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, Decisions, And Opinions

5550. Quorum (2-08)
5551. Voting and Decisions (4-14)
5552. Publication (4-14)

Article 6: Post Hearing Notices and Petitions for Rehearing

5560. Notice of Board Decision (2-08)
5561. Petition for Rehearing (4-14)
5562. Recommendation and Decision on Petition for Rehearing (4-14)

Article 7: Correspondence, Public Hearing Records, and Copies

5570. Filing Documents (4-14)
5571. Timeliness of Documents (2-08)
5572. Hearing Record (2-08)
5573. Confidentiality (4-14)
5574. Request for Portion of Board Hearing Conducted During Closed Session (4-14)
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)