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 35053 - Assignment for Review of a Request for Relief

Universal Citation: 18 CA Code of Regs 35053

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

(a) A request for relief included in or associated with a petition for redetermination, petition for reconsideration, or claim for refund will be assigned, acknowledged, and reviewed as part of that petition or claim in accordance with the procedures applicable to such petition or claim.

(b) A request for relief that is not included in or associated with a petition for redetermination, petition for reconsideration, or claim for refund will be assigned for review as follows:

(1) Sales and Use Tax.
(A) A request for relief of an amount included in a return will be assigned for review by the Return Analysis Section, whether the amount has been paid or not.

(B) A request for relief of an unpaid amount that was not included in a return will be assigned for review by the Petitions Section.

(C) A request for relief of an amount that was not included in a return that is paid at the time the request is filed will be treated as a claim for refund, and assigned for review by the Audit Determination and Refund Section under the procedures contained in article 3 of this chapter.

(2) Special Taxes. A request for relief filed under subdivision (a)(2) through subdivision (a)(13) of regulation 35048 or regulation 35051 will be assigned for review as follows:
(A) A request for relief of an amount included in a return will be assigned for review by the Return Processing Branch.

(B) A request for relief of an amount assessed in a determination will be assigned for review by the Appeals and Data Analysis Branch.

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 A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.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; 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 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 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, 60212, 60361 and 60361.5, Revenue and Taxation Code.

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