Home Table of Contents

§ 5600. Definitions, Board Hearing Procedures; Taxes Affected by This Chapter.

18 CA ADC § 5600BARCLAYS 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 6. Taxpayer Bill of Rights Reimbursement Claims
18 CCR § 5600
§ 5600. Definitions, Board Hearing Procedures; Taxes Affected by This Chapter.
(a) The definitions in section 5511 apply to this chapter, and Board hearings on claims filed under this chapter will be conducted under the hearing procedures set forth in chapter 5 of this division, commencing with section 5510, except as otherwise noted.
(b) This chapter applies to reimbursement claims under any of the following programs:
Administration of the Franchise and Income Tax Laws -
Revenue and Taxation Code Sections 18401-19802
Business and Property Taxes -
Alcoholic Beverage Tax
California Constitution Article XX, Section 22;
Revenue and Taxation Code Sections 32001-32557
California Tire Fee
Public Resources Code Sections 42860-42895;
Revenue and Taxation Code Sections 55001-55381
Childhood Lead Poisoning Prevention Fee
Health and Safety Code Section 105310;
Revenue and Taxation Code Sections 43001-43651
Cigarette and Tobacco Products Tax
California Constitution Article XIIIB, Section 12;
Revenue and Taxation Code Sections 30001-30481
Diesel Fuel Tax
Revenue and Taxation Code Sections 60001-60709
Emergency Telephone Users Surcharge
Revenue and Taxation Code Sections 41001-41176
Energy Resources Surcharge
Revenue and Taxation Code Sections 40001-40216
Hazardous Substances Tax
Revenue and Taxation Code Sections 43001-43651
Integrated Waste Management Fee
Revenue and Taxation Code Sections 45001-45984
Marine Invasive Species Fee Collection Law
Public Resources Code Sections 71200-71271;
Revenue and Taxation Code Sections 44000-44008, 55001-55381
Motor Vehicle Fuel Taxes
California Constitution Article XIX, Sections 1-9;
Revenue and Taxation Code Sections 7301-8526
Natural Gas Surcharge
Public Utilities Code Sections 890-900;
Revenue and Taxation Code Sections 55001-55381
Occupational Lead Poisoning Prevention Fee
Health and Safety Code Section 105190;
Revenue and Taxation Code Sections 43001-43651
Oil Spill Response, Prevention and Administration Fees
Revenue and Taxation Code Sections 46001-46751
Private Railroad Car Tax
California Constitution Article XIII, Section 19;
Revenue and Taxation Code Sections 11201-11702
Sales and Use Tax (including State-administered local sales,
transactions, and use taxes)
Revenue and Taxation Code Sections 6001-7279.6
Timber Yield Tax
Revenue and Taxation Code Sections 423.5, 431-437, 38101-38908
Underground Storage Tank Maintenance Fee
Revenue and Taxation Code Sections 50101-50162
Use Fuel Tax Law
Revenue and Taxation Code Sections 8601-9355
(c) To the extent that provisions in this chapter are in conflict with the International Fuel Tax Agreement, the provisions of the International Fuel Tax Agreement are controlling.
Note: Authority cited: Section 15606(a), Government Code; Section 893, Public Utilities Code; and Sections 7051, 8251, 9251, 11651, 30451, 32451, 38701, 40171, 41128, 43501, 44003, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code. Reference: Sections 7091, 8269, 9269, 11657, 21013, 30458.9, 32469, 38708, 40209, 41169, 43520, 45865, 46620, 50156.9, 55330 and 60630, Revenue and Taxation Code.
HISTORY
1. Renumbering of former division 2, chapter 10 article 9 to new chapter 6 (sections 5600-5700) and renumbering of former section 5090 to new section 5600, including amendment of section and Note, filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Change without regulatory effect amending section heading and subsections (a) and (b) filed 4-20-2016 pursuant to section 100, title 1, California Code of Regulations (Register 2016, No. 17).
This database is current through 1/10/20 Register 2020, No. 2
18 CCR § 5600, 18 CA ADC § 5600
End of Document© 2020 Thomson Reuters. No claim to original U.S. Government Works.