CDTFA Business Tax Regulations (18 CCR)
Cal. Code Regs., tit. 18, § 35052
35052. Filing a Request for Relief
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.
# (a)
A request for relief of an unpaid amount may be filed in the manner provided in regulation 35015 for the filing of a petition for redetermination concerning the same tax law at issue in the request for relief.
# (b)
A request for relief of a previously paid amount may be filed in the manner provided in regulation 35039 for the filing of a claim for refund concerning the same tax law at issue in the request for relief.
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 5249 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.
Source: view the official text
Nearby sections (25 sections)
- 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
- 35054 · 35054. Acknowledgement and Review of a Request for Relief…
- 35055 · 35055. Request for Innocent Spouse Relief
- 35056 · 35056. Petition for Redistribution of Local or District Tax
- 35057 · 35057. Cigarette and Tobacco Products Licensing Act Appeal
- 35058 · 35058. Petition for Release or Recovery of Seized Cigarette or…
- 35060 · 35060. Referral to Appeals Bureau for an Appeals Conference;…
- 35061 · 35061. Notice of Appeals Conference; Response to Notice of…
- 35062 · 35062. Request to Reschedule or Postpone an Appeals Conference
- 35063 · 35063. Expediting the Scheduling of an Appeals Conference
- 35064 · 35064. Conducting an Appeals Conference; Parties to the Appeals…
- 35065 · 35065. Contents and Issuance of an Appeals Bureau Decision;…