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§ 5242. Requests for Reconsideration by the Board.

18 CA ADC § 5242BARCLAYS OFFICIAL CALIFORNIA CODE OF REGULATIONS

Barclays Official California Code of Regulations Currentness
Title 18. Public Revenues
Division 2.1. State Board of Equalization - Rules for Tax Appeals
Chapter 2. Special Taxes and Fees
Article 4a. Requests for Innocent Spouse Relief
18 CCR § 5242
§ 5242. Requests for Reconsideration by the Board.
(a) If the Offer in Compromise Section denies both innocent spouse relief and other equitable relief as to any liability included in a request for innocent spouse relief, the individual requesting relief may request that the denials be reconsidered by the Board at a Board hearing as provided in California Code of Regulations, title 18, section 4903. A request for a Board hearing may be denied on a request for reconsideration, however, requests will be liberally granted.
(b) A Board hearing may be requested by following the instructions contained in the letter described in section 5241, subdivision (c).
(c) If a request for a Board hearing is granted, the individual requesting relief may be required to participate in an appeals conference with the Appeals Division prior to the Board hearing.
Note: Authority cited: Section 15606, Government Code; and Section 32451, Revenue and Taxation Code. Reference: Section 32258, Revenue and Taxation Code.
HISTORY
1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial correction providing inadvertently omitted History 1 (Register 2008, No. 41).
3. Amendment of section and Note filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
4. Amendment of subsections (a) and (b) and amendment of Note filed 11-5-2015; operative 1-1-2016 (Register 2015, No. 45).
5. Amendment of subsection (a) and amendment of Note filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.
6. Amendment of subsection (a) and amendment of Note refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.
7. Amendment of subsection (a) and amendment of Note refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No. 51). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 3-18-2019 or emergency language will be repealed by operation of law on the following day.
8. Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2019, No. 12).
9. Amendment of subsection (a) and amendment of Note filed 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA pursuant to Government Code section 15570.40(b) (Register 2019, No. 12).
This database is current through 1/10/20 Register 2020, No. 2
18 CCR § 5242, 18 CA ADC § 5242
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