Skip to content

Chapter 1. Appeals›Article 3. Claims for Refund

§ 35038. Additional Requirements for a Claim for Refund Filed Under the Cigarette and…

California Code of Regulations, Title 18 — Division 5. California Department of Tax and Fee Administration · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/I0892B8734C8411EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

In addition to the requirements of regulation 35036, a claim for refund of amounts paid with regard to purchases of stamps or meter register settings must satisfy the requirements of and be prepared and filed on any form required by regulations 4061 through 4065.

Credits

Note: Authority cited: Sections 15570.40 and 15606, Government Code; and Section 30451, Revenue and Taxation Code. Reference: Sections 30176, 30176.1, 30176.2, 30177 and 30363, Revenue and Taxation Code.

History

  1. New section 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 A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.

  2. New section 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 A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.

  3. New section 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 A Certificate of Compliance must be transmitted to OAL by 3-18-2019 or emergency language will be repealed by operation of law on the following day.

  4. Repealed by operation of Government Code section 11346.1(g) (Register 2019, No. 12).

  5. New section 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).

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — California Code of Regulations, Title 18 — Division 5. California Department of Tax and Fee Administration

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.