California housing & land-use law
California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals
California housing and land-use law as enacted — the statewide floor local ordinances are written against.
- Edition
- 2026
- Last updated
- 2026-10-05
- Contents
- 6 chapters · 197 sections
- Jurisdiction
- California
Contents
▸Chapter 1. Title of Division
▸Chapter 2. Special Taxes and Fees
Overview▸Article 1. Application of Chapter 2
▸Article 2a. Petitioning Notices of Determination and Notices of Deficiency Assessment
Overview- § 5210. Persons Who May File Petitions for Redetermination.
- § 5210.5. Successor's Petition for Reconsideration. [Repealed]
- § 5211. Limitation Period for Filing Petitions and Stay of Collection Activities.
- § 5212. Contents of a Petition for Redetermination.
- § 5212.5. Amendments to Petitions for Redetermination.
- § 5213. Accrual of Interest.
- § 5214. Additional Copy of Petitions for Redetermination Filed Under the Tax on Insurers Law.
- § 5215. Scope of Petitions for Redetermination Filed Under Hazardous Substances Tax Law. [Repe…
- § 5215.4. Scope of Petitions for Redetermination Filed Under Covered Electronic Waste Recyclin…
- § 5215.6. Scope of Petition for Redetermination Filed Under Water Rights Fee Law. [Repealed]
- § 5216. Filing Petitions for Redetermination.
- § 5217. Acknowledgment of Petitions for Redetermination.
- § 5218. Review of the Petition by the Assigned Section.
- § 5219. Preparation and Mailing of the Summary Analysis.
▸Article 2b. Treatment of Premature or Untimely Petition as an Administrative Protest
▸Article 2c. Contesting a Jeopardy Determination
Overview- § 5221. Notice of Jeopardy Determination.
- § 5222. Filing a Petition for Redetermination of a Jeopardy Determination.
- § 5222.4. Contents of Petition for Redetermination of Jeopardy Determination.
- § 5222.6. Limitation Period for Petition for Redetermination of Jeopardy Determination.
- § 5223. Security Requirement for Petition.
- § 5224. Review of Petition for Redetermination of Jeopardy Determination.
- § 5225. Persons Who May File an Application for Administrative Hearing; Manner of Filing; and …
- § 5226. Limitation Period for Filing Application for Administrative Hearing.
- § 5227. Contents of Application for Administrative Hearing.
- § 5228. Option to Post Security with Application for Administrative Hearing.
- § 5229. Assignment of Application for Administrative Hearing to Appeals Attorney for Appeals C…
▸Article 3. Claims for Refund
Overview- § 5230. Persons Who May File a Claim for Refund; Limitations on Certain Claims.
- § 5231. Limitation Period for Claim for Refund.
- § 5231.5. Failure to File Timely Claim for Refund.
- § 5232. General Contents of Claims for Refund.
- § 5232.4. Contents of Claims for Refund Under Diesel Fuel Tax Law. [Repealed]
- § 5232.6. Requirements for Claims for Refund Regarding Lost, Unmarketable or Condemned Alcohol…
- § 5232.8. Additional Requirements for Claims for Refund Filed Under the Cigarette and Tobacco …
- § 5233. Filing Claims for Refund.
- § 5234. Assignment and Acknowledgment of Claim for Refund.
- § 5234.5. Review Process for Claims for Refund and Requests for Additional Information.
- § 5235. Action on the Claim for Refund.
- § 5236. Discretion to Grant or Deny Appeals Conferences and Oral Hearings on Claims for Refund.
- § 5237. Chief Deputy Director Approval Required for Refunds over $100,000.
- § 5238. Credits and Offsets May Reduce Refunds.
- § 5239. Combined Claims for Refund on Behalf of Class of Taxpayers. [Repealed]
▸Article 4b. Successor's Request for Relief of Penalty Under the Sales and Use Tax Law [Repealed]
▸Article 4c. Other Requests for Relief of Penalties and Interest
Overview- § 5244. NO Independent Right to Oral Board Hearing on a Request for Relief; Applicable Procedu…
- § 5245. Authority to Grant Relief for Reasonable Cause and Contents of Requests for Relief for…
- § 5246. Authority to Grant Relief Due to Unreasonable Error or Delay and Contents of Requests …
- § 5247. Authority to Grant Relief Due to Reasonable Reliance on Written Advice and Contents of…
- § 5248. Authority to Grant Relief Due to Disaster and Contents of Requests for Relief Due to D…
- § 5249. Filing Requests for Relief.
- § 5249.4. Assignment and Acknowledgement of Requests for Relief.
- § 5249.6. Reviewing Requests for Relief.
- Article 5. Petitions for Reallocation of Local and District Taxes [Repealed]
- Article 5.5. Cigarette and Tobacco Products Licensing Act Appeals and Petitions for Recovery o…
▸Article 6. Appeals Conferences
Overview- § 5260. Referral to Appeals Attorney for Appeals Conference; Preferred Location for Appeals Co…
- § 5261. Notice of Appeals Conference: Response to Notice of Appeals Conference; Submission of …
- § 5262. Requests to Reschedule or Postpone Appeals Conferences.
- § 5263. Ways to Expedite an Appeals Conference.
- § 5264. Conducting the Appeals Conference; Parties to the Appeals Conference; Nature of the Ap…
- § 5265. Issuance and Contents of a Decision and Recommendation.
- § 5266. Appeals Attorney Recommendations; Requests for Reconsideration; Requests for Board Hea…
- § 5267. Issuance of Post Appeals Conference Notices; Board Approval.
- § 5268. Procedures for Conducting Board Hearings.
▸Article 7. Optional Briefs for Board Hearings
▸Chapter 3. Property Taxes
Overview▸Article 1. Application of Chapter and Definitions
▸Article 2. Petitions for Reassessment of State-Assessed Property and Private Railroad Cars
Overview▸Subarticle 1. Application of Article
▸Subarticle 2. Assessments and Assessment Factor Hearings
▸Subarticle 4. Timeliness, Acceptance, and Dismissal of Petitions
▸Subarticle 5. Prehearing Meetings and Review of Petitions
▸Subarticle 6. Briefing Schedules and Appeals Conferences
▸Subarticle 7. Preparing Summaries, Scheduling Hearings, and Distributing Documents
▸Subarticle 8. Consolidation and Withdrawal of Petitions
▸Article 3. Other Property Tax Petitions
Overview▸Subarticle 1. Application of Article
▸Subarticle 2. Appeal of Assessment of Publicly-Owned Property — Contents of Applications, Fili…
▸Subarticle 3. Contents of Property Tax Welfare and Veterans' Organization Exemption Petitions …
▸Subarticle 4. Contents of Property Tax Sampling Program Petitions and Filing Deadlines
▸Subarticle 5. Filing and Distribution of Petitions, Briefs, and Other Documents
▸Subarticle 6. Accepting, Rejecting, and Perfecting Petitions and Applications
▸Subarticle 7. Prehearing Meetings and Briefing Schedules
▸Subarticle 8. Appeals Division Review, Prehearing Conferences, and Summaries
▸Article 4. General Board Hearing and Notice Procedures
- Chapter 4. Appeals from Actions of the Franchise Tax Board [Repealed]
▸Chapter 5. General Procedures for Board Action
Overview▸Article 1. Application of Chapter and Definitions
▸Article 2. Requirements for Scheduling Board Meetings and Hearings
Overview▸Subarticle 1. Meeting Calendars
▸Subarticle 3. Representation, Prehearing Documents, and Preparation for Hearing
Overview- § 5523. Representation at Hearings.
- § 5523.1. Power of Attorney.
- § 5523.2. Contribution Disclosure Forms.
- § 5523.3. Hearing Summary.
- § 5523.4. Additional Briefing.
- § 5523.5. Preparation for Board Hearing and Subpoenas.
- § 5523.6. Presentation of Evidence.
- § 5523.7. Witnesses.
- § 5523.8. Communications with Board Members.
▸Article 3. Public Notification of Board Meeting
▸Article 4. Conduct of the Board Meeting and Burden of Proof
▸Article 5. Voting, Decisions, and Opinions
▸Article 6. Post Hearing Notices and Petitions for Rehearing
▸Article 7. Correspondence, Public Hearing Records, and Copies
▸Chapter 6. Taxpayer Bill of Rights Reimbursement Claims