California Code of Regulations
Title 18 - Public Revenues
Division 2.1 - State Board of Equalization - Rules for Tax Appeals
Chapter 2 - Special Taxes and Fees
- 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- Article 4b - Successor's Request for Relief of Penalty Under the Sales and Use Tax Law [Repealed]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- Article 5 - Petitions for Reallocation of Local and District Taxes [Repealed]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and Tobacco Products Licensing Act Appeals and Petitions for Recovery of Seized Cigarette and Tobacco Products [Repealed]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
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