California Code of Regulations
Title 18 - Public Revenues
Division 5 - California Department of Tax and Fee Administration
Chapter 1 - Appeals
Article 1 - Application, Definitions, Burden, and Notice
Section 35001 - Application

Universal Citation: 18 CA Code of Regs 35001

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

This chapter applies to appeals filed under the following laws that are administered by the California Department of Tax and Fee Administration:

(a) Sales and Use Tax Law (pt. 1 of div. 2 of the Rev. & Tax. Code).

(b) Uniform Local Sales and Use Tax Law (pt. 1.5 of div. 2 of the Rev. & Tax. Code).

(c) Transactions and Use Tax Law (pt. 1.6 of div. 2 of the Rev. & Tax. Code), and additional local taxes (pt. 1.7 of div. 2 of the Rev. & Tax. Code).

(d) Motor Vehicle Fuel Tax Law (pt. 2 of div. 2 of the Rev. & Tax. Code).

(e) Use Fuel Tax Law (pt. 3 of div. 2 of the Rev. & Tax. Code).

(f) Cigarette and Tobacco Products Tax Law (pt. 13 of div. 2 of the Rev. & Tax. Code).

(g) Cannabis Tax (pt. 14.5 of div. 2 of the Rev. & Tax. Code).

(h) Timber Yield Tax Law (pt. 18.5 of div. 2 of the Rev. & Tax. Code).

(i) Energy Resources Surcharge Law (pt. 19 of div. 2 of the Rev. & Tax. Code).

(j) Emergency Telephone Users Surcharge Act (pt. 20 of div. 2 of the Rev. & Tax. Code).

(k) Prepaid Mobile Telephony Services Surcharge Collection Act (pt. 21 of div. 2 of the Rev. & Tax Code).

(l) Local Prepaid Mobile Telephony Services Collection Act (pt. 21.1 of div. 2 of the Rev. & Tax Code).

(m) Hazardous Substances Tax Law, which is also applicable to the Childhood Lead Poisoning Prevention Fee and Occupational Lead Poisoning Prevention Fee (pt. 22 of div. 2 of the Rev. & Tax. Code).

(n) Marine Invasive Species Fee Collection Law (pt. 22.5 of div. 2 of the Rev. & Tax. Code).

(o) Integrated Waste Management Fee Law (pt. 23 of div. 2 of the Rev. & Tax. Code).

(p) Oil Spill Response, Prevention, and Administration Fees Law (pt. 24 of div. 2 of the Rev. & Tax. Code).

(q) Underground Storage Tank Maintenance Fee Law (pt. 26 of div. 2 of the Rev. & Tax. Code).

(r) Fee Collection Procedures Law (pt. 30 of div. 2 of the Rev. & Tax. Code).

(s) Diesel Fuel Tax Law (pt. 31 of div. 2 of the Rev. & Tax. Code).

(t) Cigarette and Tobacco Products Licensing Act of 2003 (div. 8.6 of the Bus. & Prof. Code).

(u) Lead-Acid Battery Recycling Act of 2016, which imposes lead-acid battery fees (art. 10.5 of ch. 6.5 of div. 20 of the Health & Saf. Code).

(v) Lumber Products Assessment (art. 9.5 of ch. 8 of pt. 2 of div. 4 of the Pub. Resources Code).

(w) Covered Electronic Waste Recycling Fee (art. 3 of ch. 8.5 of pt. 3 of div. 30 of the Pub. Resources Code).

(x) California Tire Recycling Act, which imposes the California Tire Fee (ch. 17 of pt. 3 of div. 30 of the Pub. Resources Code).

(y) Marine Invasive Species Act, which imposes the Marine Invasive Species Fee (div. 36 of the Pub. Resources Code).

(z) Natural Gas Surcharge (art. 10 of ch. 4. of pt. 1 of div. 1 of the Pub. Util. Code).

(aa) Water Right Fees (ch. 8 of pt. 2 of div. 2 of the Water Code).

1. New division 5 (chapters 1-2, sections 35001-35101), chapter 1, article 1 (sections 35001-35004) and section filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.
2. New division 5 (chapters 1-2, sections 35001-35101), chapter 1, article 1 (sections 35001-35004) and section refiled 9-17-2018 as an emergency, including repealer of subsection (bb) and amendment of NOTE; operative 9-17-2018 (Register 2018, No. 38). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.
3. Refiling of 9-17-2018 action 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No. 51). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 3-18-2019 or emergency language will be repealed by operation of law on the following day.
4. Repealed by operation of Government Code section 11346.1(g) (Register 2019, No. 12).
5. New division 5 (chapters 1-2, sections 35011-35101), chapter 1, article 1 (sections 35001-35004) and section filed 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA pursuant to Government Code section 15570.40(b) (Register 2019, No. 12).

Note: Authority cited: Section 22971.2, Business and Professions Code; Sections 15570.40 and 15606, Government Code; Section 25215.74, Health and Safety Code; Sections 7051, 7202, 7203, 7261, 7262, 8251, 9251, 30451, 34013, 38701, 40171, 41128, 42020, 42103, 43501, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code. Reference: Section 22970.2, Business and Professions Code; Sections 15570.22 and 15570.24, Government Code; Sections 25215.45, 105190 and 105310, Health and Safety Code; Sections 4629.5, 42464.2, 42882 and 71215, Public Resources Code; Section 893, Public Utilities Code; Sections 20, 20.5, 7051, 7202, 7270, 8251, 9251, 30451, 34013, 38701, 40171, 41128, 42020, 42103, 43501, 44003, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code; and Section 1537, Water Code.

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