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

18 CA ADC § 5600Barclays Official California Code of Regulations

Barclays California Code of Regulations
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.
Currentness
(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:
Alcoholic Beverage Tax
California Constitution Article XX, Section 22;
Revenue and Taxation Code Sections 32001-32557
Private Railroad Car Tax
California Constitution Article XIII, Section 19;
Revenue and Taxation Code Sections 11201-11702

Credits

Note: Authority cited: Section 15606(a), Government Code; and Sections 11651 and 32451, Revenue and Taxation Code. Reference: Sections 11657 and 32469, 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).
3. Change without regulatory effect amending subsection (b), repealing subsection (c) and amending Note filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).
This database is current through 4/19/24 Register 2024, No. 16.
Cal. Admin. Code tit. 18, § 5600, 18 CA ADC § 5600
End of Document