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 2a - Petitioning Notices of Determination and Notices of Deficiency Assessment
Section 5216 - Filing Petitions for Redetermination

Cal. Code Regs. tit. 18 § 5216

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Current through Register 2024 Notice Reg. No. 45, November 8, 2024
Section 5216 - Filing Petitions for Redetermination
(a) A petition or related document may be electronically transmitted (e.g., facsimile, e-mail, etc.) to the Board if an electronic copy of such document is transmitted to the fax number or email address specified in subdivision (b). A petition or related document may also be electronically transmitted to the Board in accordance with instructions provided on the Board's website at www.boe.ca.gov.
(b) A petition for redetermination and related documents may be hand delivered to the Board's headquarters or mailed to the address provided below:

BOARD PROCEEDINGS DIVISION, MIC:80

STATE BOARD OF EQUALIZATION

P.O. BOX 942879

SACRAMENTO, CA 94279-0080

appealsscheduling@boe.ca.gov

FAX: (916) 324-3984

Cal. Code Regs. Tit. 18, § 5216

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Change without regulatory effect amending subsection (b)(2) filed 7-16-2008 pursuant to section 100, title 1, California Code of Regulations (Register 2008, No. 29).
3. Amendment filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
4. Amendment of section and 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 A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.
5. Amendment of section and 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 A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.
6. Amendment of section and 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.
7. 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).
8. Amendment of section and 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).
9. Change without regulatory effect amending section filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).
10. Change without regulatory effect amending subsection (b) filed 6-21-2021 pursuant to section 100, title 1, California Code of Regulations (Register 2021, No. 26).

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

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Change without regulatory effect amending subsection (b)(2) filed 7-16-2008 pursuant to section 100, title 1, California Code of Regulations (Register 2008, No. 29).
3. Amendment filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
4. Amendment of section and 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.
5. Amendment of section and 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.
6. Amendment of section and 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.
7. 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).
8. Amendment of section and 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).
9. Change without regulatory effect amending section filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).
10. Change without regulatory effect amending subsection (b) filed 6-21-2021 pursuant to section 100, title 1, California Code of Regulations (Register 2021, No. 26).