CDTFA Business Tax Regulations (18 CCR)
Cal. Code Regs., tit. 18, § 35041
35041. Request for Additional Documentary Evidence
Reference: Sections 6901, 6902, 6906, 8126, 8128, 9151, 9152, 30176, 30176.1, 30176.2, 30177, 30178, 30178.1, 30361, 30362, 30365, 38601, 38602, 38605, 40111, 40112, 40115, 41100, 41101, 41104, 43451, 43452, 43454, 45651, 45652, 45654, 46501, 46502, 46505, 50139, 50140, 50142, 55221, 55222, 55224, 60501, 60502, 60506, 60507, 60521 and 60522, Revenue and Taxation Code.
Where the assigned section believes additional documentary evidence is needed for it to be able to verify and approve a claim, it will contact the claimant and request such information. The failure to provide such information upon request may result in the assigned section's conclusion that the claim should be denied.
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 5234.5. in division 2.1) Note.-Authority cited: Sections 15570.40 and 15606, Government Code; Section 25215.74, Health and Safety Code; Sections 7051, 8251, 9251, 30451, 34013, 38701, 40171, 41128, 42020, 42103, 43501, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code.
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Nearby sections (25 sections)
- 35029 · 35029. Limitation Period for Filing an Application for…
- 35030 · 35030. Contents of an Application for Administrative Hearing
- 35031 · 35031. Option to Post Security with an Application for…
- 35032 · 35032. Review by the Assigned Section and Assignment of an…
- 35033 · 35033. Persons Who May File a Claim for Refund; Limitations on…
- 35034 · 35034. Limitation Period for a Claim for Refund
- 35035 · 35035. Failure to File a Timely Claim for Refund
- 35036 · 35036. General Contents of a Claim for Refund
- 35037 · 35037. Contents of a Claim for Refund Under Diesel Fuel Tax Law
- 35038 · 35038. Additional Requirements for a Claim for Refund Filed…
- 35039 · 35039. Filing a Claim for Refund
- 35040 · 35040. Assignment and Acknowledgment of a Claim for Refund
- 35041 · 35041. Request for Additional Documentary Evidence
- 35042 · 35042. Action on a Claim for Refund
- 35043 · 35043. Discretion to Grant or Deny an Appeals Conference on a…
- 35044 · 35044. Credits and Offsets May Reduce a Refund
- 35045 · 35045. Combined Claim for Refund on Behalf of Class of Taxpayers
- 35046 · 35046. Successor's Request for Relief of Penalty
- 35047 · 35047. Procedures for Review of a Request for Relief
- 35048 · 35048. Authority to Grant Relief of Penalty for Reasonable…
- 35049 · 35049. Authority to Grant Relief of Interest Due to…
- 35050 · 35050. Authority to Grant Relief of Tax Due to Reasonable…
- 35051 · 35051. Authority to Grant Relief Due to Disaster and Contents…
- 35052 · 35052. Filing a Request for Relief
- 35053 · 35053. Assignment for Review of a Request for Relief