Chapter 2. Special Taxes and Fees›Article 2a. Petitioning Notices of Determination and Notices of Deficiency Assessment
§ 5215.6. Scope of Petition for Redetermination Filed Under Water Rights Fee Law.…
California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals · 2026 edition · updated 2026-10-05 · California
Credits
Note: Authority cited: Section 15606, Government Code; and Section 55301, Revenue and Taxation Code. Reference: Section 1537, Water Code.
History
New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
Amendment of section and Note filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
Repealer 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 A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.
Repealer 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 A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.
Repealer 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 A Certificate of Compliance must be transmitted to OAL by 3-18-2019 or emergency language will be repealed by operation of law on the following day.
Reinstatement of section as it existed prior to 3-19-2018 emergency repeal by operation of Government Code section 11346.1(f) (Register 2019, No. 12).
Repealer 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).
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