California housing & land-use law
California Code of Regulations, Title 18 — Division 5. California Department of Tax and Fee Administration
California housing and land-use law as enacted — the statewide floor local ordinances are written against.
- Edition
- 2026
- Last updated
- 2026-10-05
- Contents
- 5 chapters · 92 sections
- Jurisdiction
- California
Contents
▸Chapter 1. Appeals
Overview▸Article 1. Application, Definitions, Burden, and Notice
▸Article 2a. Petitioning Notices of Determination
Overview- § 35005. Persons Who May File a Petition for Redetermination.
- § 35006. Successor's Petition for Consideration.
- § 35007. Limitation Period for Filing a Petition; Collection Activities.
- § 35008. Contents of a Petition for Redetermination.
- § 35009. Amendments to a Petition for Redetermination.
- § 35010. Accrual of Interest.
- § 35011. Scope of a Petition for Redetermination Filed Under Hazardous Substances Tax Law.
- § 35012. Scope of a Petition for Redetermination Filed Under Covered Electronic Waste Recyclin…
- § 35013. Scope of a Petition for Redetermination File Under Water Rights Fee Law.
- § 35014. Scope of a Petition for Redetermination Filed Under the Lead-Acid Battery Recycling A…
- § 35015. Filing a Petition for Redetermination.
- § 35016. Acknowledgement of a Petition for Redetermination.
- § 35017. Review of a Petition by the Assigned Section.
- § 35018. 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- § 35022. Notice of Jeopardy Determination.
- § 35023. Filing a Petition for Redetermination of a Jeopardy Determination.
- § 35024. Contents of a Petition for Redetermination of Jeopardy Determination.
- § 35025. Limitation Period for a Petition for Redetermination of Jeopardy Determination.
- § 35026. Security Requirement for a Petition; Stay of Collection Activities.
- § 35027. Review of a Petition for Redetermination of Jeopardy Determination.
- § 35028. Persons Who May File an Application for Administrative Hearing; Manner of Filing; and…
- § 35029. Limitation Period for Filing an Application for Administrative Hearing.
- § 35030. Contents of an Application for Administrative Hearing.
- § 35031. Option to Post Security with an Application for Administrative Hearing.
- § 35032. Review by the Assigned Section and Assignment of an Application for Administrative He…
▸Article 3. Claims for Refund
Overview- § 35033. Persons Who May File a Claim for Refund; Limitations on Certain Claims.
- § 35034. Limitation Period for a Claim for Refund.
- § 35035. Failure to File a Timely Claim for Refund.
- § 35036. General Contents of a Claim for Refund.
- § 35037. Contents of a Claim for Refund Under Diesel Fuel Tax Law.
- § 35038. Additional Requirements for a Claim for Refund Filed Under the Cigarette and Tobacco …
- § 35039. Filing a Claim for Refund.
- § 35040. Assignment and Acknowledgment of a Claim for Refund.
- § 35041. Request for Additional Documentary Evidence.
- § 35042. Action on a Claim for Refund.
- § 35043. Discretion to Grant or Deny an Appeals Conference on a Claim for Refund.
- § 35044. Credits and Offsets May Reduce a Refund.
- § 35045. Combined Claim for Refund on Behalf of Class of Taxpayers.
▸Article 4a. Successor's Request for Relief of Penalty Under the Sales and Use Tax Law
▸Article 4b. Other Requests for Relief of Penalties and Interest
Overview- § 35047. Procedures for Review of a Request for Relief.
- § 35048. Authority to Grant Relief of Penalty for Reasonable Cause and Contents of a Request f…
- § 35049. Authority to Grant Relief of Interest Due to Unreasonable Error or Delay and Contents…
- § 35050. Authority to Grant Relief of Tax Due to Reasonable Reliance on Written Advice and Con…
- § 35051. Authority to Grant Relief Due to Disaster and Contents of a Request for Such Relief.
- § 35052. Filing a Request for Relief.
- § 35053. Assignment for Review of a Request for Relief.
- § 35054. Acknowledgement and Review of a Request for Relief Separate from a Petition or Claim.
▸Article 4c. Request for Innocent Spouse Relief
▸Article 5. Petition for Redistribution of Local or District Tax
▸Article 6. Cigarette and Tobacco Products Licensing Act Appeals and Petitions for Recovery of …
▸Article 7. Organizational Clearance Certificates and Supplemental Clearance Certificates for W…
▸Article 8. Appeals Conferences
Overview- § 35060. Referral to Appeals Bureau for an Appeals Conference; Preferred Location for an Appea…
- § 35061. Notice of Appeals Conference; Response to Notice of Appeals Conference; Submission of…
- § 35062. Request to Reschedule or Postpone an Appeals Conference.
- § 35063. Expediting the Scheduling of an Appeals Conference.
- § 35064. Conducting an Appeals Conference; Parties to the Appeals Conference; Nature of the Ap…
- § 35065. Contents and Issuance of an Appeals Bureau Decision; Finality.
- § 35066. Request for Reconsideration; Supplemental Decision.
- § 35067. Public Record.
▸Chapter 2. Annotations
▸Chapter 3. Conflict of Interest Code
▸Chapter 4. Access to Public Records Maintained by the California Department of Tax and Fee Adm…
▸Chapter 5. County Revenue Protection Fund Regulations