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§ 5340. Relation to General Board Hearing Procedures.

18 CA ADC § 5340BARCLAYS 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 3. Property Taxes
Article 4. General Board Hearing and Notice Procedures
18 CCR § 5340
§ 5340. Relation to General Board Hearing Procedures.
The procedures in chapter 5 of this division apply to the conduct of oral Board hearings on petitions described in section 5310. To the extent this chapter does not set forth a specific rule or procedure, the rules and procedures set forth in chapter 5 will apply to this article. Where there is a conflict between chapter 5 and this chapter, the provision of this chapter control.
Note: Authority cited: Sections 15606 and 15640, Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 15640 and 15645, Government Code; and Sections 214, 254.6, 270, 721, 721.5, 747, 759, 1840 and 11251, Revenue and Taxation Code.
HISTORY
1. New article 4 (sections 5340-5345) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
This database is current through 1/10/20 Register 2020, No. 2
18 CCR § 5340, 18 CA ADC § 5340
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