Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 2.1 - State Board of Equalization - Rules for Tax AppealsChapter 2 - Special Taxes and Fees
Article 1 - Application of Chapter 2
Section 5200 - Application of Chapter 2

Cal. Code Regs. tit. 18 § 5200

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Current through Register 2024 Notice Reg. No. 45, November 8, 2024
Section 5200 - Application of Chapter 2

This chapter applies to appeals filed with the Board under the:

(a) Tax on Insurers Law (pt. 7 of div. 2 of the Rev. & Tax. Code).
(b) Alcoholic Beverage Tax Law (pt. 14 of div. 2 of the Rev. & Tax. Code).

Cal. Code Regs. Tit. 18, § 5200

1. New Chapter 2 (articles 1-7), article 1 (sections 5200-5202) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of chapter heading, section heading and section filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
3. Amendment of chapter heading, repealer of subsections (a)-(c), (e) and (g)-(o), subsection relettering and amendment of NOTE filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.
4. Amendment of chapter heading, repealer of subsections (a)-(c), (e) and (g)-(o), subsection relettering and amendment of NOTE refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.
5. Amendment of chapter heading, repealer of subsections (a)-(c), (e) and (g)-(o), subsection relettering and amendment of NOTE refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No. 51). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 3-18-2019 or emergency language will be repealed by operation of law on the following day.
6. Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2019, No. 12).
7. Amendment of chapter heading, repealer of subsections (a)-(c), (e) and (g)-(o), subsection relettering and amendment of NOTE filed 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA pursuant to Government Code section 15570.40(b) (Register 2019, No. 12).

Note: Authority cited: Section 15606, Government Code; and Sections 13170 and 32451, Revenue and Taxation Code. Reference: Sections 12428, 12978, 32301 and 32402, Revenue and Taxation Code.

1. New Chapter 2 (articles 1-7), article 1 (sections 5200-5202) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of chapter heading, section heading and section filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
3. Amendment of chapter heading, repealer of subsections (a)-(c), (e) and (g)-(o), subsection relettering and amendment of Note filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9/17/2018 or emergency language will be repealed by operation of law on the following day.
4. Amendment of chapter heading, repealer of subsections (a)-(c), (e) and (g)-(o), subsection relettering and amendment of Note refiled 9-17-2018 as an emergency; operative 9/17/2018 (Register 2018, No. 38). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.
5. Amendment of chapter heading, repealer of subsections (a)-(c), (e) and (g)-(o), subsection relettering and amendment of Note refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No. 51). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 3-18-2019 or emergency language will be repealed by operation of law on the following day.
6. Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2019, No. 12).
7. Amendment of chapter heading, repealer of subsections (a)-(c), (e) and (g)-(o), subsection relettering and amendment of Note filed 3-19-2019; operative 3/19/2019. Submitted to OAL for filing and printing only. Exempt from the APA pursuant to Government Code section 15570.40(b) (Register 2019, No. 12).