Rules for Tax Appeals

The 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.

Chapter 1: Title of Division
Regulation Title
5000 Statement of Intent; Title of Division

Chapter 2: Special Taxes and Fees

Article 1: Application of Chapter 2
Regulation Title
5200. Application of Chapter 2
5202. Notice Requirements

Article 2A: Petitioning Notices of Determination and Notices of Deficiency Assessment
Regulation Title
5210. Persons Who May File Petitions for Redetermination
5211. Limitation Period for Filing Petitions and Stay of Collection Activities
5212. Contents of Petitions for Redetermination
5212.5. Amendments to Petitions for Redetermination
5213. Accrual of Interest
5214. Additional Copy of Petitions for Redetermination Filed Under the Tax on Insurers Law
5216. Filing Petitions for Redetermination
5217. Acknowledgment of Petitions for Redetermination
5218. Review of the Petition by the Assigned Section
5219. Preparation and Mailing of the Summary Analysis

Article 2B: Treatment of Premature or Untimely Petition as an Administrative Protest
Regulation Title
5220. Premature or Untimely Petition May Be Treated as an Administrative Protest
5220.4. Accrual of Interest
5220.6. No Stay of Collection Activities

Article 2C: Contesting a Jeopardy Determination
Regulation Title
5221. Notice of Jeopardy Determination
5222. Filing a Petition for Redetermination of a Jeopardy Determination
5222.4. Contents of Petition for Redetermination of Jeopardy Determination
5222.6. Limitation Period for Petition for Redetermination of Jeopardy Determination
5223. Security Requirement for Petition
5224. Review of Petition for Redetermination of Jeopardy Determination
5225. Persons Who May File an Application for Administrative Hearing; Manner of Filing; and Consolidation with Petition
5226. Limitation Period for Filing Application for Administrative Hearing
5227. Contents of Application for Administrative Hearing
5228 Option to Post Security with Application for Administrative Hearing
5229. Assignment of Application for Administrative Hearing to Appeals Division for Appeals Conference

Article 3: Claims for Refund
Regulation Title
5230. Persons Who May File a Claim for Refund; Limitations on Certain Claims
5231. Limitation Period for Claim for Refund
5231.5. Failure to File Timely Claim for Refund
5232. General Contents of Claims for Refund
5232.6. Requirements for Claims for Refund Regarding Lost, Unmarketable or Condemned Alcoholic Beverages
5233. Filing Claims for Refund
5234. Assignment and Acknowledgment of Claim for Refund
5234.5. Review Process for Claims for Refund and Requests for Additional Information
5235. Action on the Claim for Refund
5236. Discretion to Grant or Deny Appeals Conferences and Oral Hearings on Claims for Refund
5237. Board Approval Required for Refunds Over $100,000
5238. Credits and Offsets May Reduce Refunds

Article 4A: Requests for Innocent Spouse Relief
Regulation Title
5240. Persons Who May File, Contents of, and Manner of Filing Requests for Innocent Spouse Relief
5241. Acknowledgement and Review of Requests for Innocent Spouse Relief
5242. Requests for Reconsideration by the Board

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
Regulation Title
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
5245. Authority to Grant Relief for Reasonable Cause and Contents of Requests for Relief for Reasonable Cause
5246. Authority to Grant Relief Due to Unreasonable Error or Delay and Contents of Requests for Relief Due to Unreasonable Error or Delay
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
5248. Authority to Grant Relief Due to Disaster and Contents of Requests for Relief Due to Disaster
5249. Filing Requests for Relief
5249.4. Assignment and Acknowledgement of Requests for Relief
5249.6. Reviewing Requests for Relief

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
Regulation Title
5260. Referral to Appeals Division for Appeals Conference; Preferred Location for Appeals Conference
5261. Notice of Appeals Conference: Response to Notice of Appeals Conference; Submission of Additional Arguments and Evidence; Recording Appeals Conferences
5262. Requests to Reschedule or Postpone Appeals Conferences
5263. Ways to Expedite an Appeals Conference
5264. Conducting the Appeals Conference; Parties to the Appeals Conference; Nature of the Appeals Conference; Additional Submissions
5265. Issuance and Contents of a Decision and Recommendation
5266. Appeals Division Recommendations; Requests for Reconsideration; Requests for Board Hearings; Supplemental Decision and Recommendation
5267. Issuance of Post Appeals Conference Notices; Board Approval
5268. Procedures for Conducting Board Hearings

Article 7: Optional Briefs for Board Hearings
Regulation Title
5270. Requirements for Briefs; Briefing Schedule; Non-Party Briefs; Additional Briefing
5271. Extensions of Time for Filing Briefs

Chapter 3: Property Taxes

Article 1: Application of Chapter and Definitions
Regulation Title
5310. Application of Chapter
5311. Definitions
5312. Application of Articles 2, 3, and 4

Article 2: Petitions for Reassessment of State-Assessed Property and Private Railroad Cars

Subarticle 1: Application of Article
Regulation Title
5321. Application of Article

Subarticle 2: Assessments and Assessment Factor Hearings
Regulation Title
5322. Information Available to Assessees; Assessment Factor Hearings
5322.5. Validity of Assessment

Subarticle 3: Contents of Petitions and Filing Deadlines
Regulation Title
5323. Time for Filing of Petitions
5323.2. Filing Requirements and Procedures for Contesting Private Railroad CarJeopardy Assessments
5323.4. Contents of the Petition
5323.6. Submission of Petition
5323.8. Duplicate Petitions

Subarticle 4: Timeliness, Acceptance, and Dismissal of Petitions
Regulation Title
5324. Timeliness of Petition
5324.2. Extensions of Time
5324.4. Accepting or Rejecting a Petition
5324.6. Submission of Additional Supporting Documents by Petitioner
5324.8. Dismissal of Petition

Subarticle 5: Prehearing Meetings and Review of Petitions
Regulation Title
5325. Prehearing Meeting and Exchange of Information Between State-Assessed Properties Division, Tax and Fee Programs Division, and Petitioner
5325.4. Petitions Resolved Before Appeals Division Review
5325.6. Prehearing Review of All Other Petitions

Subarticle 6: Briefing Schedules and Appeals Conferences
Regulation Title
5326. General Briefing Procedures For Petitions Reviewed by the Appeals Division
5326.2. Briefing Schedule If No Appeals Conference Is Scheduled
5326.4. General Appeals Conference Procedures
5326.6. Scheduling of Appeals Conference; Briefing Schedule for Petitions for Which an Appeals Conference is Scheduled

Subarticle 7: Preparing Summaries, Scheduling Hearings, and Distributing Documents
Regulation Title
5327. Appeals Division Hearing Summary or Summary Decision
5327.4. Oral Hearings – Scheduling of Hearings
5327.6. Distribution of Documents

Subarticle 8: Consolidation and Withdrawal of Petitions
Regulation Title
5328. Consolidation of Petitions into a Single Hearing
5328.5. Withdrawal of a Petition

Article 3: Other Property Tax Petitions

Subarticle 1: Application of Article
Regulation Title
5331. Application of Article

Subarticle 2: Appeal of Assessment of Publicly-Owned Property – Contents of Applications, Filing Deadlines, and Board-Appraised Property
Regulation Title
5332. Time of Filing of Application
5332.4. Contents of Application
5332.6. Filing of Application and Board-Appraised Property

Subarticle 3: Contents of Property Tax Welfare and Veterans’ Organization Exemption Petitions and Filing Deadlines
Regulation Title
5333. Time for Filing of Petitions
5333.4. Contents of Petition
5333.6. Filing of Petition

Subarticle 4: Contents of Property Tax Sampling Program Petitions and Filing Deadlines
Regulation Title
5334. Time for Filing of Petitions
5334.4. Contents of the Petition
5334.6. Filing of Petition

Subarticle 5: Filing and Distribution of Petitions, Briefs, and Other Documents
Regulation Title
5335. Filing Petitions, Briefs, and Related Documents
5335.4. Timely Performance; Mailing Date
5335.6. Distribution of Documents

Subarticle 6: Accepting, Rejecting, and Perfecting Petitions and Applications
Regulation Title
5336. Accepting or Rejecting a Petition
5336.5. Perfecting a Petition

Subarticle 7: Prehearing Meetings and Briefing Schedules
Regulation Title
5337. Prehearing Meeting and Exchange of Information Between Respondent and Petitioner
5337.4. Briefing: General Requirements
5337.6. General Briefing Schedule

Subarticle 8: Appeals Division Review, Prehearing Conferences, and Summaries
Regulation Title
5338. Appeals Division Review
5338.4. Appeals Conference
5338.6. Preparing and Revising Hearing Summaries

Article 4: General Board Hearing and Notice Procedures
Regulation Title
5340. Relation to General Board Hearing Procedures
5341. Additional Briefing
5342. Notice of Hearing
5343. Submission for Decision Without Oral Hearing
5344. Notice of Board Decisions
5345. Finality of Board Action; Written Findings and Decision

Chapter 4: Appeals from Actions of the Franchise Tax Board [Superseded by statute]

As a result of AB 102, these rules are no longer effective and will be deleted from the California Code of Regulations.

Chapter 5: General Procedures for Board Action

Article 1: Application of Chapter and Definitions
Regulation Title
5510. General Application of Chapter 5
5511. Definitions

Article 2: Requirements for Scheduling Board Meetings and Hearings

Subarticle 1. Meeting Calendars
Regulation Title
5521. Monthly Board Meetings
5521.5. Adoption of Board Meeting Calendar

Subarticle 2. Requesting and Scheduling an Oral Hearing
Regulation Title
5522. Right to Request an Oral Hearing
5522.2. Acknowledgement of Request for Oral Hearing
5522.4. Consolidation for Hearing or Decision
5522.6. Notice of Board Hearing and Response
5522.8. Dismissal and Postponement

Subarticle 3. Representation, Prehearing Documents, and Preparation for Hearing
Regulation Title
5523. Representation at Hearings
5523.1. Power of Attorney
5523.2. Contribution Disclosure Forms
5523.3. Hearing Summary
5523.4. Additional Briefing
5523.5. Preparation for Board Hearing and Subpoenas
5523.6. Presentation of Evidence
5523.7. Witnesses
5523.8. Communications with Board Members

Article 3: Public Notification of Board Meeting
Regulation Title
5530. Public Agenda Notice

Article 4: Conduct of the Board Meeting and Burden of Proof
Regulation Title
5540. Conduct of the Board Meeting
5541. Burden of Proof

Article 5: Voting, Decisions, And Opinions
Regulation Title
5550. Quorum
5551. Voting and Decisions
5552. Publication

Article 6: Post Hearing Notices and Petitions for Rehearing
Regulation Title
5560. Notice of Board Decision
5561. Petition for Rehearing
5562. Recommendation and Decision on Petition for Rehearing

Article 7: Correspondence, Public Hearing Records, and Copies
Regulation Title
5570. Filing Documents
5571. Timeliness of Documents
5572. Hearing Record
5573. Confidentiality
5574. Request for Portion of Board Hearing Conducted During Closed Session
5575. Privilege
5576. Fees: Filing, Transcripts, and Copies

Chapter 6: Taxpayer Bill of Rights Reimbursement Claims
Regulation Title
5600. Definitions, Board Hearing Procedures; Taxes Affected by this Article
5601. Eligible Claims
5602. Reasonable Fees
5603. Claim Procedure
5604. Oral Hearing on Reimbursement Claim
5605. Notice of Decision
5700. Annotations