Chapter 2. Special Taxes and Fees
Article 3. Claims for Refund
California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 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 [Repealed]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…
- § 5232.8. Additional Requirements for Claims for Refund Filed Under the Cigarette and…
- § 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…
- § 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 [Repealed]
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