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§ 8014. Franchise or Income Tax Appeals Records.

18 CA ADC § 8014Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 2.4. State Board of Equalization -- Access to Records
Article 1. Public Access to Records Pertaining to Tax and Fee Programs
18 CCR § 8014
§ 8014. Franchise or Income Tax Appeals Records.
Currentness
The Board's franchise or income tax appeals records include:
(a) Franchise or Income Tax Appeal Files. Material submitted to the Board in a franchise or income tax appeal is public and may be requested by taxpayer name.
(b) Formal Opinions. A franchise or income tax formal opinion is public and may be requested by taxpayer name or subject.
(c) Summary Decisions. Summary decisions issued in franchise or income tax appeals are public and may be requested by taxpayer name or subject.

Credits

Note: Authority cited: Sections 6253.4 and 15652, Government Code. Reference: Sections 6250, 6252, 6253, 6254, 6254.25 and 6255, Government Code.
History
1. New section filed 11-15-2000; operative 12-15-2000 (Register 2000, No. 46).
This database is current through 4/19/24 Register 2024, No. 16.
Cal. Admin. Code tit. 18, § 8014, 18 CA ADC § 8014
End of Document