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 6 - Appeals Conferences
Section 5267 - Issuance of Post Appeals Conference Notices; Board Approval

Cal. Code Regs. tit. 18 § 5267

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Current through Register 2024 Notice Reg. No. 49, December 6, 2024
Section 5267 - Issuance of Post Appeals Conference Notices; Board Approval

The following rules apply where there is no timely request for Board hearing, or a request for a discretionary Board hearing has been denied, following the issuance of the Decision and Recommendation or, if applicable, Supplemental Decision and Recommendation.

(a) The recommendation of the Appeals Attorney will be held in abeyance, if:
(1) The facts and circumstances involved in the taxpayer's appeal are similar to the facts and circumstances involved in another pending matter;
(2) The Appeals Attorney's recommendation to grant or deny the taxpayer's appeal in whole or in part may have a direct or indirect effect on the outcome of the other pending matter; and
(3) The Chief Counsel determines that the Department, the Appeals Attorney, or the Board needs to review or decide the other pending matter in conjunction with the taxpayer's appeal.
(b) Except as provided in subdivision (a), where the Appeals Attorney recommends that an appeal be granted in whole or in part and that tax and penalty (excluding for fraud or evasion) not exceeding $100,000 be refunded, credited, or canceled, a Notice of Redetermination, Statement of Account, or Notice of Refund will be promptly issued based on that recommendation.
(c) Except as provided in subdivision (a), where the Appeals Attorney recommends that an appeal be granted in whole or in part and that tax and penalty in excess of $100,000 be refunded, credited, or canceled or that a fraud or evasion penalty in any amount be canceled, the recommendation will be submitted to the Chief Deputy Director of the Board's Department responsible for administering the tax for approval, at which time:
(1) The Chief Deputy Director may approve the recommendation.
(2) The Chief Deputy Director may exercise discretion to make the Chief Deputy Director's own determination as to whether the appeal should be granted, denied, or granted in part and denied in part, and may do so without further documentation or testimony from the taxpayer. If the Chief Deputy Director makes his or her own determination, then the Chief Deputy Director will send the taxpayer a letter notifying the taxpayer of the determination. If the result of the Chief Deputy Director's determination will be more favorable to the taxpayer than the result of the Appeals Attorney's recommendation, then the Chief Deputy Director's letter shall advise the taxpayer that its appeal will be granted or denied in accordance with the Chief Deputy Director's determination. However, if the result of the Chief Deputy Director's determination will be less favorable to the taxpayer than the result of the Appeals Attorney's recommendation, then:
(A) The letter shall advise the taxpayer that the appeal will be granted or denied in accordance with the Chief Deputy Director's determination, unless the taxpayer requests a Board hearing within 30 days of the date of the letter; and
(B) If the taxpayer thereafter timely requests a Board hearing, the Board Proceedings Division will schedule the requested hearing. However, the appeal will be granted or denied in accordance with the Chief Deputy Director's findings if the taxpayer does not timely request a Board hearing or a timely request for a discretionary Board hearing is denied.
(d) If the Appeals Attorney or a Chief Deputy Director recommends that an amount exceeding $50,000 be refunded, credited, or canceled, the proposed action to refund, credit, or cancel such amount must be available as a public record for at least 10 days prior to its effective date.

Cal. Code Regs. Tit. 18, § 5267

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of section heading and repealer and new section filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
3. Amendment of subsections (c)-(c)(2), new subsections (c)(2)(A)-(B), repealer of subsection (c)(3) and amendment of subsection (d) and NOTE filed 2-3-2016; operative 3-1-2016 pursuant to Government Code section 11343.4(b)(3) (Register 2016, No. 6).
4. Amendment of subsection (d) 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 subsection (d) 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 subsection (d) 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 subsection (d) 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).

Note: Authority cited: Section 15606, Government Code; and Sections 13170 and 32451, Revenue and Taxation Code. Reference: Sections 12429, 12636, 12637, 12951, 12977, 12978, 12981, 32255, 32256, 32256.5, 32257, 32302, 32312, 32313, 32401, 32402, 32402.1, 32404, 32407 and 32440, Revenue and Taxation Code.

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of section heading and repealer and new section filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
3. Amendment of subsections (c)-(c)(2), new subsections (c)(2)(A)-(B), repealer of subsection (c)(3) and amendment of subsection (d) and Note filed 2-3-2016; operative 3/1/2016 pursuant to Government Code section 11343.4(b)(3) (Register 2016, No. 6).
4. Amendment of subsection (d) 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 subsection (d) 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 subsection (d) 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 subsection (d) 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).