1. (a) Generally. Every appeal from an action of FTB or CDTFA must be in writing, whether written by hand, typed and submitted electronically, or printed and mailed. An appeal may use ordinary and informal language. The appeal must adhere to the length limitations and other requirements of regulation 30302, and must contain the following:

   1. (1) The name, address, and telephone number of each appellant submitting the appeal, and, if applicable, the name, address, and telephone number of each of appellant's authorized representative(s);
   2. (2) The email address for each appellant and authorized representative(s), if available;
   3. (3) The facts involved and the specific reasons for the appellant's position;
   4. (4) If applicable, the appeal should include any legal authorities upon which the appellant relies, such as statutes, regulations, and judicial and administrative decisions;
   5. (5) The amount at issue or an estimate of the amount at issue, if known, and any amount conceded, or an estimate of the amount conceded by the appellant; and
   6. (6) The signature of the party seeking an appeal or that party's authorized representative.

2. (b) Action of FTB. In addition to subdivision (a), every appeal from an action of FTB must contain:

   1. (1) The social security number or taxpayer identification number, whichever is applicable, of each appellant submitting the appeal;
   2. (2) The year(s) or tax period(s) involved; and
   3. (3) Where possible, a copy of FTB's notice from which the appeal is made, unless FTB has failed to act on a claim for refund, request for innocent spouse relief, or a request for interest abatement, in which case the appellant must provide a copy of the claim for refund, request for innocent spouse relief, or request for interest abatement.

3. (c) Action of CDTFA. In addition to subdivision (a), every appeal from an action of CDTFA must contain:

   1. (1) CDTFA's account number for each appellant, and the case identification number(s) assigned by CDTFA's Appeals Bureau to the appeal;
   2. (2) The date of CDTFA's Appeals Bureau decision from which an appeal is requested; and
   3. (3) Where possible, a copy of CDTFA's Appeals Bureau decision from which the appeal is being made. For appeals where CDTFA's Appeals Bureau issued more than one decision, copies of the original Appeals Bureau decision and any supplemental or revised decisions for the appeal at issue should also be included with the appeal.

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 22973.1, 22977.2 and 22979, Business and Professions Code; Sections 15672, 15674, 15676.2 and 15679.5, Government Code; and Sections 20, 6561.5, 7710.5, 8851.5, 19045, 19047, 19048, 19085, 19087, 19104, 19331, 19333, 19334, 19345, 19346, 20645, 30261.5, 38442, 40092, 41086, 41091, 43302, 45302, 46352, 50115, 55082 and 60351, Revenue and Taxation Code.

History

1. New article 2 (sections 30201-30205) and section filed 1-5-2018 as an emergency; operative 1-5-2018 (Register 2018, No. 1). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be repealed by operation of law on the following day.

2. New article 2 (sections 30201-30205) and section refiled 5-8-2018 as an emergency; operative 7-6-2018 (Register 2018, No. 19). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 10-4-2018 or emergency language will be repealed by operation of law on the following day.

3. New article 2 (sections 30201-30205) and section refiled 9-10-2018 as an emergency; operative 10-4-2018 (Register 2018, No. 37). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 1-2-2019 or emergency language will be repealed by operation of law on the following day.

4. Repealer of division 4, chapter 1, article 2 (sections 30201-30205) and repealer of section by operation of Government Code section 11346.1(g) (Register 2019, No. 1).

5. New chapter 3 (articles 1-3, sections 30201-30224), article 1 (sections 30201-30209) and new section filed 1-3-2019; operative 1-3-2019. Pursuant to Government Code section 15679(b), this action is exempt from OAL review. Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2019, No. 1).

6. Amendment of subsections (a), (g)(3) and (h)(2) and amendment of Note filed 3-1-2021; operative 3-1-2021. This action is exempt from OAL review pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2021, No. 10).

7. Amendment filed 6-26-2023; operative 6-30-2023. This action is exempt from the Administrative Procedure Act pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2023, No. 26).