For purposes of this part, the following terms shall have the following meanings:
(a) “Appeal” means any of the following:
- (1) A petition, including, but not limited to, a petition for redetermination, petition for reassessment, petition for reconsideration of successor liability, or petition for rehearing.
- (2) Administrative protest with respect to a tax or fee administered by the California Department of Tax and Fee Administration.
- (3) Claim, including a claim for refund with respect to a tax or fee administered by the California Department of Tax and Fee Administration.
- (4) Appeal from an action of the Franchise Tax Board filed under Part 10.2 (commencing with Section 18401) of Division 2 of the Revenue and Taxation Code or Chapter 1 (commencing with Section 20501) and Chapter 4 (commencing with Section 20641) of Part 10.5 of Division 2 of the Revenue and Taxation Code.
- (5) Application, including, but not limited to, an application for administrative hearing.
- (6) Any other item that may be scheduled for a hearing, including, but not limited to, requests for relief of taxes, fees, interest, or penalties.
- (b) “Office” means the Office of Tax Appeals.