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  1. LII
  2. State Regulations
  3. California Code of Regulations
  4. Title 18 - Public Revenues
  5. Division 5 - California Department of Tax and Fee Administration
  6. Chapter 1 - Appeals

Chapter 1 - Appeals

  • State Regulations
  • Compare
  1. Article 1 - Application, Definitions, Burden, and Notice (§ 35001 to 35004)
  2. Article 2a - Petitioning Notices of Determination (§ 35005 to 35018)
  3. Article 2b - Treatment of Premature or Untimely Petition as an Administrative Protest (§ 35019 to 35021)
  4. Article 2c - Contesting a Jeopardy Determination (§ 35022 to 35032)
  5. Article 3 - Claims for Refund (§ 35033 to 35045)
  6. Article 4a - Successor's Request for Relief of Penalty Under the Sales and Use Tax Law (§ 35046)
  7. Article 4b - Other Requests for Relief of Penalties and Interest (§ 35047 to 35054)
  8. Article 4c - Request for Innocent Spouse Relief (§ 35055)
  9. Article 5 - Petition for Redistribution of Local or District Tax (§ 35056)
  10. Article 6 - Cigarette and Tobacco Products Licensing Act Appeals and Petitions for Recovery of Seized Cigarette and Tobacco Products (§ 35057 to 35058)
  11. Article 7 - Organizational Clearance Certificates and Supplemental Clearance Certificates for Welfare and Veterans' Organization Exemptions [Repealed], version 3 (§ 35059)
  12. Article 8 - Appeals Conferences (§ 35060 to 35067)

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


No prior version found.

State Regulations Toolbox



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