CDTFA Business Tax Regulations (18 CCR)
Cal. Code Regs., tit. 18, § 35013 — 35013. Scope of a Petition for Redetermination File Under Water Rights Fee Law
Reference: Section 1537, Water Code.
A determination by the State Water Resources Control Board regarding the amount of the water rights fee or that a person or entity is required to pay such fee is subject to review under chapter 4 of part 1 of division 2 of the Water Code and is not subject to review by CDTFA as part of a petition for redetermination.
History-New regulation filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Regulation refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Regulation refiled December 17, 2018, as an emergency; effective and operative December 17, 2018. Certificate of Compliance transmitted to OAL on February 20, 2019 and filed March 19, 2019. (The regulation incorporates provisions from regulation 5215.6 in division 2.1.)
Note.-Authority cited: Sections 15570.40 and 15606, Government Code; Section 55301, Revenue and Taxation Code.
Source: official text