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 35054 - Acknowledgement and Review of a Request for Relief Separate from a Petition or Claim
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) A request for relief that has been assigned pursuant to regulation 35053, subdivision (b), will be reviewed as provided in this regulation.
(b) The assigned section will review the request for relief, and may request additional information from the taxpayer. When the assigned section completes its review and determines whether the request should be granted, denied, or granted in part and denied in part, the assigned section will mail its findings to the taxpayer. Where the assigned section denies the request, in whole or in part, the letter will explain that the taxpayer may request reconsideration by the Deputy Director if the taxpayer mails a request for reconsideration to the assigned section within 30 days of the date of the letter. If the taxpayer does not submit a timely written request for reconsideration, the assigned section's findings as stated in the letter become final.
(c) If the taxpayer mails a timely request for reconsideration, the Deputy Director will reconsider the findings of the assigned section, and will mail the taxpayer a letter containing his or her decision. If the Deputy Director's decision is to deny the requested relief, in whole or in part, the Deputy Director's letter will state that the taxpayer may appeal the Deputy Director's decision by mailing a request for appeals conference to the assigned section within 30 days of the date of the Deputy Director's letter. The letter will also explain that a request for an appeals conference may be granted or may be denied. If the taxpayer does not submit a timely written request for appeals conference, the Deputy Director's decision becomes final.
(d) If the taxpayer requests an appeals conference, the assigned section will notify the taxpayer whether an appeals conference is granted or denied. If the request for an appeals conference is granted, the request for relief will be forwarded to the Appeals Bureau for the scheduling of an appeals conference. If the request for an appeals conference is denied, the Deputy Director's decision becomes final.
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.
