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§ 5249.4. Assignment and Acknowledgement of Requests for Relief.

18 CA ADC § 5249.4BARCLAYS 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 4c. Other Requests for Relief of Penalties and Interest
18 CCR § 5249.4
§ 5249.4. Assignment and Acknowledgement of Requests for Relief.
(a) A request for relief will be assigned to and reviewed by Board Staff in the appropriate section responsible for the particular tax law concerned.
(b) If the request for relief concerns previously paid amounts, the request will be treated as a claim for refund and assigned to and reviewed by Board Staff in the appropriate section under the procedures contained in article 3 of this chapter.
(c) Once the request for relief is assigned, the assigned Board Staff will promptly send the person requesting relief an acknowledgement letter containing the contact information for the assigned section, which may include a request for additional information.
(d) This section does not apply to requests for relief included in a petition for redetermination or claim for refund that are reviewed in accordance with the procedures applicable to such petitions or claims.
Note: Authority cited: Section 15606, Government Code; and Sections 13170 and 32451, Revenue and Taxation Code. Reference: Sections 12636, 12637, 32255, 32256, 32256.5 and 32257, Revenue and Taxation Code.
HISTORY
1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of section and 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 A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.
3. Amendment of section and 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 A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.
4. Amendment of section and 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.
5. 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).
6. Amendment of section and 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 7/24/20 Register 2020, No. 30
18 CCR § 5249.4, 18 CA ADC § 5249.4
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