The following definitions apply to this division, unless otherwise indicated:
(a) "Appeal" means:(1) Any petition, including, but not limited to, a petition for redetermination, petition for reassessment, or petition for rehearing;(2) Administrative protest;(3) Claim, including a claim for refund;(4) Application, including, but not limited to, an application for administrative hearing; or(5) Any other item that may be scheduled for a Board hearing conducted in accordance with chapter 5 of this division, including, but not limited to, requests for relief of taxes, interest, or penalties. An appeal is also referred to as a "matter."
(b) "Appeals Attorney" means an Attorney in the Board of Equalization's Legal Department assigned to handle an appeal. "Appeals Staff" means an employee or employees of the State Board of Equalization assigned to work with the Appeals Attorney of the Legal Department.(c) "Board" means the Board Members of the State Board of Equalization meeting or acting as a body, or the agency created by article XIII, section 9, of the California Constitution, as the context indicates.(d) "Board Chair" or "Chair" means the Chairperson of the State Board of Equalization, whom the Board may choose from time to time.(e) "Board hearing" means a taxpayer's opportunity to appear, along with the Department, before the Board during a Board meeting and present oral arguments regarding issues of fact and law relevant to the taxpayer's appeal, also referred to as an "oral hearing" or "hearing."(f) "Board Member" means an individual Member of the State Board of Equalization. "Board Member" includes a deputy appointed by the Controller pursuant to Government Code section 7.6 or 7.9 (as interpreted by the Attorney General), when the deputy is performing the Controller's statutory duties on the Board.(g) "Board Proceedings Division" means the Board Proceedings Division of the State Board of Equalization. "Board Proceedings Staff" means an employee or employees of the Board Proceedings Division.(h) "Board Staff" means an employee or employees of the State Board of Equalization. "Board Member's Staff" refers to Board Staff assigned to the office of a Board Member.(i) "Brief" means a written document that contains an argument supporting a party's position, whether citing specific laws, regulations, or other authorities or making arguments without citing specific authorities.(j) "Chief Counsel" means the Chief Counsel of the State Board of Equalization and any person to whom the Chief Counsel may delegate his or her official duties from time to time.(k) "Chief of Board Proceedings" means the Chief of the Board Proceedings Division and any person to whom the Chief of Board Proceedings may delegate his or her official duties from time to time. The Chief of Board Proceedings acts as the Clerk of the Board and establishes policy for the management of the matters to be heard by the Board, including but not limited to scheduling, issuance of notices, preparation of minutes, and the review and monitoring of documents.(l) "Delivery Service" means a trade or business that delivers documents in the ordinary course of its business, makes its delivery services available to the general public, and records the date on which it accepts each document for delivery, either electronically to its database kept in the regular course of its business, or on the cover in which a document is delivered, or both.(m) "Department" means the Property Tax Department of the Board of Equalization, and Department of Insurance, where appropriate.(n) "Deputy Director" means the Deputy Director of the State Board of Equalization's Property Tax Department and any person to whom the Deputy Director delegates his or her official duties from time to time.(o) "Executive Director" means the Executive Director of the State Board of Equalization and any person to whom the Executive Director may delegate his or her official duties from time to time.(p) "Extreme hardship" means that a person exercising ordinary care is unable to or restricted from complying with a provision of this division due to extraordinary circumstances beyond the person's control, such as illness, death, or disaster.(q) "Hearing Summary" is an objective, written document intended to assist the Board in its consideration of and decision on an appeal for which a Board hearing has been scheduled.(r) "Memorandum Opinion" means a written opinion adopted by the Board that contains the findings of fact and conclusions of law that form the basis of the Board's decision on an appeal.(s) "Nonappearance matter" means an appeal submitted to the Board for decision or a written opinion submitted to the Board for potential adoption on the basis of the existing record.(t) "Nonprecedential opinion" means a Summary Decision.(u) "Party" means the taxpayer and the Department.(v) "Person" shall have the same definition as that used in Revenue and Taxation Code section 19.(w) "Precedential opinion" means a Memorandum Opinion.(x) "Reasonable cause" means circumstances that would prevent an ordinarily prudent and competent person exercising ordinary care and diligence from complying with a provision of this division.(y) "Summary Decision" means a written opinion adopted by the Board that contains the findings of fact and conclusions of law that form the basis of the Board's decision on an appeal and which is not intended to set precedent.(z) "Tax" means any tax, assessment, appraisal review, or exemption program administered by the Board or another agency and which is the subject of an appeal before the Board.(aa) "Taxpayer" means an individual or business entity that is a taxpayer, appellant, petitioner, applicant, claimant, or any other person who has an appeal before the Board or who is a person directly interested in an appeal before the Board. The term "taxpayer" also includes, where appropriate, the taxpayer's authorized representative.(bb) "Section" means a section of title 18 of the California Code of Regulations, unless otherwise specified.(cc) "Written opinion" means a Memorandum Opinion, or Summary Decision.Cal. Code Regs. Tit. 18, § 5511
1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of section and NOTE filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
3. Change without regulatory effect amending section and NOTE filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31). Note: Authority cited: Article XIII, Section 11, California Constitution; Sections 15606 and 15640, Government Code; and sections 251, 1840, 11651, 13170 and 32451, Revenue and Taxation Code. Reference: Article XIII, Section 17, California Constitution; Sections 15606 and 15640, Government Code; and Sections 20, 40, 254.5, 254.6, 742, 748, 1840, 5107, 5148, 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 and Note filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
3. Change without regulatory effect amending section and Note filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).