Cal. Code Regs. Tit. 18, § 35019 - Administrative Protest
(a)
If an appeal satisfying the requirements of regulation 35008 is filed before
the applicable notice of determination is issued or is filed after the due date
of a timely petition for redetermination as provided by regulation 35007, the
appeal does not qualify as a valid petition for redetermination. However, such
an appeal may be accepted as an administrative protest if the Deputy Director
determines, in his or her discretion, that there is a reasonable basis to
believe that there may be an error in the taxpayer's notice.
(b) If an appeal is accepted as an
administrative protest, the administrative protest will be reviewed in the same
manner as a petition for redetermination, except that a request for an appeals
conference may be denied.
(c)
Unpaid liabilities may be cancelled as a result of action on an administrative
protest. An amount can be refunded only pursuant to a valid and timely claim
for refund filed in accordance with article 3 of this chapter, and no amount
paid by a taxpayer can be refunded as the result of action on an administrative
protest. An appeal will not be accepted as an administrative protest as to
amounts that have been paid, and where an appeal has been accepted as an
administrative protest, the protest is moot as to any amounts which are paid.
Where the amounts put in dispute by an appeal accepted as an administrative
protest are paid in full, the administrative protest will be dismissed, but the
same appeal may continue as a claim for refund provided that the taxpayer files
a timely claim for refund prior to CDTFA's dismissal of the administrative
protest.
Notes
2. New article 2B (sections 35019-35021) and 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 A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.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 article 2B (sections 35019-35021) and 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 A Certificate of Compliance must be transmitted to OAL by 3-18-2019 or emergency language will be repealed by operation of law on the following day.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 Repealed by operation of Government Code section 11346.1(g) (Register 2019, No. 12).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 article 2B (sections 35019-35021) and 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).
Note: Authority cited: Sections 15570.40 and 15606, Government Code; Section 25215.74, Health and Safety Code; and Sections 7051, 8251, 9251, 30451, 34013, 38701, 40171, 41128, 42020, 42103, 43501, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code. Reference: Sections 6981, 8191, 9196, 30421, 38631, 40121, 41107, 43491, 45801, 46551, 50151, 55281 and 60581, Revenue and Taxation Code.
2. New article 2B (sections 35019-35021) and section refiled 9-17-2018 as an emergency; operative
3. New article 2B (sections 35019-35021) and 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 article 2B (sections 35019-35021) and section filed 3-19-2019; operative
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