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 35002 - Definitions

Universal Citation: 18 CA Code of Regs 35002

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

The following definitions apply to this chapter:

(a) "Appeal" means:

(1) A petition, including a petition for redetermination and a petition for reconsideration of successor liability;

(2) Administrative protest;

(3) Claim for refund;

(4) Application for administrative hearing;

(5) A request for relief of taxes, interest, or penalties; or

(6) Any other matter for which this chapter provides for review by the Appeals Bureau of the California Department of Tax and Fee Administration, if warranted.

(b) "Appeals Bureau" means the Appeals Bureau of the California Department of Tax and Fee Administration's Legal Division.

(c) "Assigned section" means the division, bureau, section, branch, unit, or group within the California Department of Tax and Fee Administration which is assigned the initial duty and responsibility of reviewing, or managing the review of, an appeal.

(d) "BTFD" means the Business Tax and Fee Division of the California Department of Tax and Fee Administration.

(e) "CDTFA" means the California Department of Tax and Fee Administration.

(f) "CDTFA staff" means an employee or employees of CDTFA.

(g) "Deputy Director" means the Deputy Director of BTFD, or any person to whom the Deputy Director delegates his or her official duties.

(h) "File" or "filed" means a written submission provided to CDTFA. If the last day for filing a written submission falls on a Saturday, Sunday, or holiday, the time for filing such written submission is extended to the next business day.

(i) "Mail" means mailing by United States Postal Service and by other carriers and also means electronic transmission such as by email, but email containing confidential taxpayer information will be sent by CDTFA only with the taxpayer's written consent. In the absence of other evidence, the mailing date is the date of receipt for electronic submissions and the mailing date is the post-mark date or the date of delivery to the carrier for all other submissions.

(j) "Party" means a taxpayer or other person filing an appeal with CDTFA, and also means BTFD or applicable bureau of CDTFA, and any other state agency with a role in administering the subject tax program that notifies CDTFA it will actively participate in the appeal.

(k) "Person" has the same meaning as set forth in Revenue and Taxation Code section 19.

(l) "Regulation" means a section of title 18 of the California Code of Regulations, except when specified otherwise.

(m) "Representative" is any person who is at least 18 years of age that the taxpayer chooses to represent the taxpayer before CDTFA.

(1) CDTFA will recognize as a taxpayer's representative any person who is at least 18 years of age for whom the taxpayer provides a written power of attorney to CDTFA authorizing that person to act as the taxpayer's representative.

(2) A person authorized by a taxpayer to act as the taxpayer's representative will be permitted to receive the taxpayer's confidential information related to the appeal and to perform any act on the taxpayer's behalf that the taxpayer could perform in connection with the taxpayer's appeal before CDTFA.

(3) A person authorized to act as a taxpayer's representative will maintain that status, and the right to receive the taxpayer's confidential information and act on the taxpayer's behalf, until the taxpayer notifies CDTFA in writing that the person is no longer authorized to act as the taxpayer's representative.

(n) "Tax" means any tax, fee, surcharge, or assessment administered by CDTFA.

(o) "Taxpayer" means a person that pays or is assessed a tax administered by CDTFA, or any other person who files an appeal with CDTFA. "Taxpayer" also means, where appropriate, a taxpayer's authorized representative.

(p) "Writing" or "written" means text, whether recorded on paper or electronically.

1. New 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 section refiled 9-17-2018 as an emergency, including amendment of subsections (h)-(i) 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 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 11, Business and Professions Code; Sections 8, 6707, 15606, 15570, and 15671, Government Code; Sections 8, 19, 20, 20.5, 6456, 6538, 6538.5, 6562, 6592, 6593, 6593.5, 6596, 6901, 6902, 6906, 6981, 7202, 7203, 7209, 7223, 7261, 7262, 7269, 7657, 7657.1, 7657.5, 7658, 7658.1, 7700, 7700.5, 7711, 8126, 8128, 8191, 8828, 8828.5, 8852, 8877, 8878, 8878.5, 8879, 8880, 9151, 9152, 9196, 30175, 30176, 30176.1, 30176.2, 30177, 30178, 30178.1, 30243, 30243.5, 30262, 30282, 30283, 30283.5, 30284, 30285, 30361, 30362, 30365, 30421, 38433, 38435, 38443, 38452, 38453, 38454, 38454.5, 38455, 38601, 38602, 38605, 38631, 40093, 40102, 40103, 40103.5, 40104, 40105, 40111, 40112, 40115, 40121, 41087, 41096, 41097, 41097.5, 41098, 41099, 41100, 41101, 41104, 41107, 43157, 43158, 43158.5, 43159, 43159.1, 43159.2, 43303, 43351, 43352, 43451, 43452, 43454, 43491, 45155, 45156, 45156.5, 45157, 45158, 45303, 45352, 45353, 45651, 45652, 45654, 45801, 46156, 46157, 46157.5, 46158, 46159, 46302, 46303, 46353, 46501, 46502, 46505, 46551, 50112.2, 50112.3, 50112.4, 50112.5, 50112.6, 50116, 50120.2, 50120.3, 50139, 50140, 50142, 50151, 55044, 55045, 55045.1, 55046, 55046.5, 55083, 55102, 55103, 55221, 55222, 55224, 55281, 60209, 60210, 60210.5, 60211, 60212, 60332, 60333, 60352, 60501, 60502, 60506, 60507, 60521, 60522 and 60581, Revenue and Taxation Code; Section 1537, Water Code.

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