California Code of Regulations
Title 18 - Public Revenues
Division 5 - California Department of Tax and Fee Administration
Chapter 1 - Appeals
Article 2b - Treatment of Premature or Untimely Petition as an Administrative Protest
Section 35019 - Administrative Protest
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) If an appeal satisfying the requirements of regulation 35008 is filed before the applicable notice of determination is issued or is filed after the due date of a timely petition for redetermination as provided by regulation 35007, the appeal does not qualify as a valid petition for redetermination. However, such an appeal may be accepted as an administrative protest if the Deputy Director determines, in his or her discretion, that there is a reasonable basis to believe that there may be an error in the taxpayer's notice.
(b) If an appeal is accepted as an administrative protest, the administrative protest will be reviewed in the same manner as a petition for redetermination, except that a request for an appeals conference may be denied.
(c) Unpaid liabilities may be cancelled as a result of action on an administrative protest. An amount can be refunded only pursuant to a valid and timely claim for refund filed in accordance with article 3 of this chapter, and no amount paid by a taxpayer can be refunded as the result of action on an administrative protest. An appeal will not be accepted as an administrative protest as to amounts that have been paid, and where an appeal has been accepted as an administrative protest, the protest is moot as to any amounts which are paid. Where the amounts put in dispute by an appeal accepted as an administrative protest are paid in full, the administrative protest will be dismissed, but the same appeal may continue as a claim for refund provided that the taxpayer files a timely claim for refund prior to CDTFA's dismissal of the administrative protest.
1. New
article 2B (sections 35019-35021) 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be repealed by operation of law on the following day.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 article
2B (sections 35019-35021) and section refiled 9-17-2018 as an emergency;
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. New article
2B (sections 35019-35021) and section refiled 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 article 2B (sections 35019-35021)
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: Sections 15570.40 and 15606, Government Code; Section 25215.74, Health and Safety Code; and Sections 7051, 8251, 9251, 30451, 34013, 38701, 40171, 41128, 42020, 42103, 43501, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code. Reference: Sections 6981, 8191, 9196, 30421, 38631, 40121, 41107, 43491, 45801, 46551, 50151, 55281 and 60581, Revenue and Taxation Code.
