Home Table of Contents

§ 5604. Oral Hearing on Reimbursement Claim.

18 CA ADC § 5604BARCLAYS 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 § 5604
§ 5604. Oral Hearing on Reimbursement Claim.
After the submission of documents described in section 5603, the claim will be scheduled for oral hearing before the Board. The claimant and, when applicable, the Franchise Tax Board will receive 60 days notice of the hearing date and time, and the procedures will be governed by chapter 5 of this division. Oral hearing may be waived by the taxpayer and the matter submitted for decision on the basis of the written submissions.
Note: Authority: 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 section 5094 to new section 5604, including amendment of section and Note, filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
This database is current through 1/3/20 Register 2020, No. 1
18 CCR § 5604, 18 CA ADC § 5604
End of Document© 2020 Thomson Reuters. No claim to original U.S. Government Works.