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.

Chapter 1: Title of Division (2-08)

Regulation Title
5000 Statement of Intent; Title of Division (2-08)

Chapter 2: Special Taxes and Fees (3-19)

Article 1: Application of Chapter 2

Regulation Title
5200. Application of Chapter 2 (3-19)
5202. Notice Requirements (3-19)

Article 2A: Petitioning Notices of Determination and Notices of Deficiency Assessment

Regulation Title
5210. Persons Who May File Petitions for Redetermination (3-19)
5211. Limitation Period for Filing Petitions and Stay of Collection Activities (3-19)
5212. Contents of Petitions for Redetermination (3-19)
5212.5. Amendments to Petitions for Redetermination (3-19)
5213. Accrual of Interest (3-19)
5214. Additional Copy of Petitions for Redetermination Filed Under the Tax on Insurers Law (3-19)
5216. Filing Petitions for Redetermination (3-19)
5217. Acknowledgment of Petitions for Redetermination (3-19)
5218. Review of the Petition by the Assigned Section (3-19)
5219. Preparation and Mailing of the Summary Analysis (3-19)

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 (3-19)
5220.4. Accrual of Interest (3-19)
5220.6. No Stay of Collection Activities (3-19)

Article 2C: Contesting a Jeopardy Determination

Regulation Title
5221. Notice of Jeopardy Determination (3-19)
5222. Filing a Petition for Redetermination of a Jeopardy Determination (3-19)
5222.4. Contents of Petition for Redetermination of Jeopardy Determination (3-19)
5222.6. Limitation Period for Petition for Redetermination of Jeopardy Determination (3-19)
5223. Security Requirement for Petition (3-19)
5224. Review of Petition for Redetermination of Jeopardy Determination (3-19)
5225. Persons Who May File an Application for Administrative Hearing; Manner of Filing; and Consolidation with Petition (3-19)
5226. Limitation Period for Filing Application for Administrative Hearing (3-19)
5227. Contents of Application for Administrative Hearing (3-19)
5228 Option to Post Security with Application for Administrative Hearing (3-19)
5229. Assignment of Application for Administrative Hearing to Appeals Division for Appeals Conference (3-19)

Article 3: Claims for Refund

Regulation Title
5230. Persons Who May File a Claim for Refund; Limitations on Certain Claims (3-19)
5231. Limitation Period for Claim for Refund (3-19)
5231.5. Failure to File Timely Claim for Refund (3-19)
5232. General Contents of Claims for Refund (3-19)
5232.6. Requirements for Claims for Refund Regarding Lost, Unmarketable or Condemned Alcoholic Beverages (2-08)
5233. Filing Claims for Refund (3-19)
5234. Assignment and Acknowledgment of Claim for Refund (3-19)
5234.5. Review Process for Claims for Refund and Requests for Additional Information (3-19)
5235. Action on the Claim for Refund (3-19)
5236. Discretion to Grant or Deny Appeals Conferences and Oral Hearings on Claims for Refund (3-19)
5237. Board Approval Required for Refunds Over $100,000 (3-19)
5238. Credits and Offsets May Reduce Refunds (3-19)

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 (3-19)
5241. Acknowledgement and Review of Requests for Innocent Spouse Relief (3-19)
5242. Requests for Reconsideration by the Board (3-19)

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 (3-19)
5245. Authority to Grant Relief for Reasonable Cause and Contents of Requests for Relief for Reasonable Cause (3-19)
5246. Authority to Grant Relief Due to Unreasonable Error or Delay and Contents of Requests for Relief Due to Unreasonable Error or Delay (3-19)
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 (3-19)
5248. Authority to Grant Relief Due to Disaster and Contents of Requests for Relief Due to Disaster (3-19)
5249. Filing Requests for Relief (3-19)
5249.4. Assignment and Acknowledgement of Requests for Relief (3-19)
5249.6. Reviewing Requests for Relief (3-19)

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 (3-19)
5261. Notice of Appeals Conference: Response to Notice of Appeals Conference; Submission of Additional Arguments and Evidence; Recording Appeals Conferences (3-19)
5262. Requests to Reschedule or Postpone Appeals Conferences (3-19)
5263. Ways to Expedite an Appeals Conference (3-19)
5264. Conducting the Appeals Conference; Parties to the Appeals Conference; Nature of the Appeals Conference; Additional Submissions (3-19)
5265. Issuance and Contents of a Decision and Recommendation (3-19)
5266. Appeals Division Recommendations; Requests for Reconsideration; Requests for Board Hearings; Supplemental Decision and Recommendation (3-19)
5267. Issuance of Post Appeals Conference Notices; Board Approval (3-19)
5268. Procedures for Conducting Board Hearings (3-19)

Article 7: Optional Briefs for Board Hearings

Regulation Title
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 (6-17)

Article 1: Application of Chapter and Definitions

Regulation Title
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

Regulation Title
5321. Application of Article (2-08)

Subarticle 2: Assessments and Assessment Factor Hearings

Regulation Title
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

Regulation Title
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

Regulation Title
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

Regulation Title
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

Regulation Title
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

Regulation Title
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

Regulation Title
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

Regulation Title
5331. Application of Article (2-08)

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 (6-17)
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

Regulation Title
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

Regulation Title
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)

Regulation Title
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

Regulation Title
5336. Accepting or Rejecting a Petition (2-08)
5336.5. Perfecting a Petition (4-14)

Subarticle 7: Prehearing Meetings and Briefing Schedules

Regulation Title
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

Regulation Title
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

Regulation Title
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) [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 (4-14)

Article 1: Application of Chapter and Definitions

Regulation Title
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

Regulation Title
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)

Regulation Title
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

Regulation Title
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

Regulation Title
5530. Public Agenda Notice (2-08)

Article 4: Conduct of the Board Meeting and Burden of Proof

Regulation Title
5540. Conduct of the Board Meeting (2-08)
5541. Burden of Proof (2-08)

Article 5: Voting, Decisions, And Opinions

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

Article 6: Post Hearing Notices and Petitions for Rehearing

Regulation Title
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

Regulation Title
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 (4-16)

Regulation Title
5600. Definitions, Board Hearing Procedures; Taxes Affected by this Article (4-16)
5601. Eligible Claims (4-16)
5602. Reasonable Fees (2-08)
5603. Claim Procedure (4-16)
5604. Oral Hearing on Reimbursement Claim (2-08)
5605. Notice of Decision (2-08)
5700. Annotations (3-19)