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Chapter 6. Taxpayer Bill of Rights Reimbursement Claims

§ 5605. Notice of Decision.

California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IE52952434C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Whether or not an oral hearing is held on the claim, the Board will send written notice of its decision to the claimant. Notwithstanding chapter 5 of this division, the Board's decision on the claim is final 30 days from the date it is mailed. Any proposed award of reimbursement must be available as a public record for at least 10 days prior to the effective date of the award.

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 section 5095 to new section 5605, 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 and Note filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).

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▸Contents — California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals
California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals

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