California Code of Regulations
Title 18 - Public Revenues
Division 5 - California Department of Tax and Fee Administration
Chapter 1 - Appeals
Article 4b - Other Requests for Relief of Penalties and Interest
Section 35047 - Procedures for Review of a Request for Relief
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) In general, a person filing a request for relief described in this article does not have a right to an appeals conference on such request. A request for an appeals conference on a request for relief may be granted or denied.
(b) If a request for relief described in this article is included in a timely filed petition for redetermination, petition for reconsideration, or claim for refund, the procedures applicable to assignment and review of such petition or claim apply to the assignment and review of the request for relief. Whether filed as part of a petition for redetermination, petition for reconsideration, or claim for refund or filed by itself, a request for relief must satisfy the requirements of this article applicable to such request.
(c) Any request for relief filed under this article may be associated with any pending petition for redetermination, petition for reconsideration, or claim for refund filed by the same person and covering the same periods as the request for relief, and if so, the procedures applicable to the assignment and review of such petition or claim apply to the assignment and review of the request for relief.
1. New
article 4B (sections 35047-35054) 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be repealed by operation of law on the following day.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
4B (sections 35047-35054) 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be repealed by operation of law on the following day.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
4B (sections 35047-35054) 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 4B (sections 35047-35054)
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 6074, 6592, 6593, 6593.5, 6596, 7657, 7657.1, 7658, 7658.1, 7726, 7727, 8877, 8878, 8878.5, 8879, 30282, 30283, 30283.5, 30284, 38452, 38453, 38454, 38455, 40102, 40103, 40103.5, 40104, 41096, 41097, 41097.5, 41098, 43157, 43158, 43158.5, 43159, 45155, 45156, 45156.5, 45157, 46156, 46157, 46157.5, 46158, 50112.2, 50112.3, 50112.4, 50112.5, 55044, 55045, 55046, 55046.5, 60209, 60210, 60211 and 60212, Revenue and Taxation Code.
