California Code of Regulations
Title 18 - Public Revenues
Division 2.4 - State Board of Equalization - Access to Records
Article 1 - Public Access to Records Pertaining to Tax and Fee Programs
Section 8014 - Franchise or Income Tax Appeals Records

Universal Citation: 18 CA Code of Regs 8014

Current through Register 2024 Notice Reg. No. 38, September 20, 2024

The Board's franchise or income tax appeals records include:

(a) Franchise or Income Tax Appeal Files. Material submitted to the Board in a franchise or income tax appeal is public and may be requested by taxpayer name.

(b) Formal Opinions. A franchise or income tax formal opinion is public and may be requested by taxpayer name or subject.

(c) Summary Decisions. Summary decisions issued in franchise or income tax appeals are public and may be requested by taxpayer name or subject.

1. New section filed 11-15-2000; operative 12-15-2000 (Register 2000, No. 46).

Note: Authority cited: Sections 6253.4 and 15652, Government Code. Reference: Sections 6250, 6252, 6253, 6254, 6254.25 and 6255, Government Code.

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