Chapter 2. Special Taxes and Fees

• Article 1. Application of Chapter 2
• Article 2a. Petitioning Notices of Determination and Notices of Deficiency Assessment
• Article 2b. Treatment of Premature or Untimely Petition as an Administrative Protest
• Article 2c. Contesting a Jeopardy Determination
• Article 3. Claims for Refund
• Article 4a. Requests for Innocent Spouse Relief
• 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 Successor's Request for Relief of Penalty Under the Sales and Use Tax Law [Repealed]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
• 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 Petitions for Reallocation of Local and District Taxes [Repealed]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and Tobacco Products Licensing Act Appeals and Petitions for Recovery of Seized Cigarette and Tobacco Products [Repealed]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
• Article 7. Optional Briefs for Board Hearings