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California Code of Regulations

Division 2.1. State Board of Equalization — Rules for Tax Appeals

Chapter 2. Special Taxes and Fees

Chapter 2. Special Taxes and Fees

State of California

Article 1. Application of Chapter 2 Article 2a. Petitioning Notices of Determination and Notices of Deficiency Assessment Article 2b. Treatment of Premature or Untimely Petition as an Administrative Protest Article 2c. Contesting a Jeopardy Determination Article 3. Claims for Refund Article 4a. Requests for Innocent Spouse Relief Article 4b. Successor's Request for Relief of Penalty Under the Sales and Use Tax Law [Repealed]Article 4c. Other Requests for Relief of Penalties and Interest Article 5. Petitions for Reallocation of Local and District Taxes [Repealed]Article 5.5. Cigarette and Tobacco Products Licensing Act Appeals and Petitions for Recovery of Seized Cigarette and Tobacco Products [Repealed]Article 6. Appeals Conferences Article 7. Optional Briefs for Board Hearings