§ 5600. Definitions, Board Hearing Procedures; Taxes Affected by this Chapter.

Source: https://govt.westlaw.com/calregs/Document/IE51862534C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

(a) The definitions in section 5511 apply to this chapter, and Board hearings on claims filed under this chapter will be conducted under the hearing procedures set forth in chapter 5 of this division, commencing with section 5510, except as otherwise noted.

(b) This chapter applies to reimbursement claims under any of the following programs:

Alcoholic Beverage Tax

California Constitution Article XX, Section 22;

Revenue and Taxation Code Sections 32001-32557

Private Railroad Car Tax

California Constitution Article XIII, Section 19;

Revenue and Taxation Code Sections 11201-11702

Credits

Note: Authority cited: Section 15606(a), Government Code; and Sections 11651 and 32451, Revenue and Taxation Code. Reference: Sections 11657 and 32469, Revenue and Taxation Code.

History

1. Renumbering of former division 2, chapter 10 article 9 to new chapter 6 (sections 5600-5700) and renumbering of former section 5090 to new section 5600, including amendment of section and Note, filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).

2. Change without regulatory effect amending section heading and subsections (a) and (b) filed 4-20-2016 pursuant to section 100, title 1, California Code of Regulations (Register 2016, No. 17).

3. Change without regulatory effect amending subsection (b), repealing subsection (c) and amending Note filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).