Rules for Tax Appeals
The State Board of Equalization(BOE) shall prescribe rules and regulations for its own government and for the transactions of its business (Gov. Code section 15606). The BOE has adopted the Rules for Tax Appeals as the regulations governing the administrative and appellate review processes of the tax programs administered by the Board. The Rules for Tax Appeals are contained in Title 18 of the California Code of Regulations and a full copy is published in the BOE’s Publication 310: Rules for Tax Appeals.