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(f) If the taxpayer or the Department has requested an oral hearing prior to, or within 30 days of, the date that the Decision and Recommendation was mailed to the taxpayer, an oral hearing before the Board will be scheduled. If an oral hearing before the Board is not requested, official notice of the Board's action on the Decision and Recommendation will be mailed to the taxpayer.

Note: Authority cited: Section 15606(a), Government Code; Sections 105190 and 105310, Health and Safety Code; Section 42882, Public Resources Code; Section 893, Public Utilities Code; and Sections 7051, 7202, 7203, 7261, 7262, 7270, 8251, 9251, 13170, 30451, 32451, 38701, 40171, 41128, 43501, 44003, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code. Reference: Sections: 6561, 6814, 6902, 7710, 8128, 8851, 9152, 12428, 12978, 30261, 30362, 32301, 32402, 38441, 38602, 40091, 40112, 41085, 41101, 43301, 43452, 45301, 45652, 46351, 46502, 50114, 50140, 55081, 55222, 60350 and 60522, Revenue and Taxation Code.


s 5024. Combined Claims for Refund on Behalf of Class of Taxpayers. (Sales and Use Tax, Including State-Administered Local Sales, Transactions, and Use Taxes.)
(a) This regulation applies only to combined claims for refund of the Sales and Use Tax, including State-administered local sales, transactions, and use taxes.
(b) Procedures Required of Class Representative. The representative claiming a refund on behalf of members of a class shall establish:
(1) That it is more beneficial to the class and to the state to proceed as a combined claim for refund rather than individually.
(2) The existence and the composition of the class, including:
(A) A description of the members sufficient to identify the persons making up the class.
(B) The approximate number of persons in the class.
(C) The manner in which and the time when the class members shall be identified and notified of the pendancy of the combined claim.
(3) The issues of law and the issues of fact that are common to all class members and those that are not, and the approximate number of class members affected by each issue that is not common to all.
(4) The representative's written authority to act as representative for each class member, which authority shall authorize the Board Staff to release to the representative any confidential information in the Board's files that may be required in connection with the claim. This statement may include a separate claim for refund by the class member or may state that the class member joins in the combined claim.
(5) That the representative is a member of the class and when and how the representative became a member. In addition, any unique legal or factual issues pertaining to the representative's claim and any differences between the representative's status as a class member and that of any other class member shall be described.
(6) That the representative can fairly and adequately protect the interests of each member of the class and that the representative's interests are not antagonistic to members of the class.
(7) When requested by the Board Staff, that each member of the class has been notified of the pendancy of the claim and each member has had a reasonable opportunity to join in or be excluded from the combined claim.
(c) Action to be Taken by Board Staff.
(1) If the Board Staff finds that the claim is a proper combined claim it shall, to the extent possible, act upon the claim in the same manner that it would act on any other claim. If the Board Staff finds that the claim is not a proper combined claim, it shall act only on claims by individual members and notify the representative that the claim is not valid as to others. In determining the amount of any refund due to any member of the class, the refund shall be limited to the amount of tax overpayment by that member under the tax law pursuant to which the claim was filed.
(2) Before a refund will be made to any member of the class, the amount of the tax overpayment by the member shall be established and the representative or member shall furnish or make available to the Board Staff all contracts, documents, or records (or copies thereof) necessary to verify the overpayment and the amount thereof. If such contracts, documents, or records are not presented to or made available to the Board Staff, the representative or member shall be deemed to have failed to exhaust the administrative remedies.
(d) Effect of Action on Combined Claims.
(1) Failure to commence a court action within 90 days after the mailing of the notice of the Board's action on a refund claim as provided in the tax law pursuant to which the claim was filed constitutes a waiver of any demand against the state on account of alleged overpayments. This waiver, however, does not apply with respect to persons who have not previously been notified of the claim, or who have notified the Board Staff that they desire to be excluded from the combined claim. Nor does the waiver apply with respect to persons involved in a claim to the extent it has been declared invalid as distinguished from persons as to whom a claim has been denied.
(2) A judgment in any court filed with respect to the denial of any claim isres judicataas to the claimant's tax liability or overpayments for the period involved.

Note: Authority cited: Section 15606(a), Government Code; and Sections 7051, 7202, 7203, 7261, 7262 and 7270, Revenue and Taxation Code. Reference: Sections 6814, 6904 and 6932, Revenue and Taxation Code.


s 5030. Definitions; Board Hearing Procedures; Taxes Affected by This Article.
(a) The definitions in Article 7, Regulation 5070 shall apply to this Article, and Board hearings on petitions and applications filed pursuant to this Article shall be conducted pursuant to the hearing procedures set forth in Article 7, commencing with Resolution 5070.
(b) This Article applies to jeopardy determinations and jeopardy assessments of private railroad cars issued under the following programs, and provides two alternative means to challenge a jeopardy determination or jeopardy assessment: filing a petition for redetermination or reassessment and stay of collection pursuant to Regulation 5031; and refiling an application for an administrative hearing pursuant to Regulation 5032:
Alcoholic Beverage Tax
California Constitution Article XX, Section 22;
Revenue and Taxation Code Sections 32001-32557
California Tire Fee
Public Resources Code Sections 42860-42895;
Revenue and Taxation Code Sections 55001-55381
Childhood Lead Poisoning Prevention Fee
Health and Safety Code Section 105310;
Revenue and Taxation Code Sections 43001-43651
Cigarette and Tobacco Products Tax
California Constitution Article XIIIB;
Revenue and Taxation Code Sections 30001-30481
Diesel Fuel Tax
Revenue and Taxation Code Sections 60001-60709
Emergency Telephone Users Surcharge
Revenue and Taxation Code Sections 41001-41176
Energy Resources Surcharge
Revenue and Taxation Code Sections 40001-40216
Hazardous Substances Tax
Revenue and Taxation Code Sections 43001-43651
Insurance Tax
California Constitution Article XIII, Section 28;
Revenue and Taxation Code Sections 12001-13170
Integrated Waste Management Fee
Revenue and Taxation Code Sections 45001-45984
Marine Invasive Species Fee Collection Law
Public Resources Code Sections 71200-71271;
Revenue and Taxation Code Sections 44000-44008, 55001-55381
Motor Vehicle Fuel Tax
California Constitution Article XIX;
Revenue and Taxation Code Sections 7301-8526
Natural Gas Surcharge
Public Utilities Code Sections 890-900;
Revenue and Taxation Code Sections 55001-55381
Occupational Lead Poisoning Prevention Fee
Health and Safety Code Section 105190;
Revenue and Taxation Code Sections 43001-43651
Oil Spill Response, Prevention, and Administration Fees
Revenue and Taxation Code Sections 46001-46751
Sales and Use Tax
(including State-administered local sales, transactions, and use taxes)
Revenue and Taxation Code Sections 6001-7279.6
Timber Yield Tax
Revenue and Taxation Code
Sections 423.5, 431-437, 38101-38908
Underground Storage Tank Maintenance Fee
Revenue and Taxation Code Sections 50101-50162
Use Fuel Tax
Revenue and Taxation Code Sections 8601-9355
(c) To the extent that regulations in this Article are in conflict with the International Fuel Tax Agreement, the provisions of the International Fuel Tax Agreement are controlling.

Note: Authority cited: Section 15606(a), Government Code; Sections 105190 and 105310, Health and Safety Code; Section 42882, Public Resources Code; Section 893, Public Utilities Code; and Sections 7051, 7202, 7203, 7261, 7262, 7270, 8251, 9251, 11651, 30451, 32451, 38701, 43501, 44003, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code. Reference: Sections 6538, 6538.5, 7700, 7700.5, 8828, 8828.5, 11353, 30243, 30243.5, 32312, 32313, 38433, 38435, 43351, 43352, 45352, 45353, 46302, 46303, 50120.2, 50120.3, 55102, 55103, 60332 and 60333, Revenue and Taxation Code.


s 5031. Petition for Redetermination or Reassessment and Stay of Collection Activities.
The person against whom a jeopardy determination or a jeopardy assessment is made may petition for redetermination or reassessment thereof if the person, within 10 days after service of the notice of the jeopardy determination or jeopardy assessment, files a petition for redetermination or reassessmentandwithin that period deposits with the Board such security as the Board deems necessary to secure compliance with the tax law or laws pursuant to which the determination is made or to insure payment of the amount due for the assessment. The petition shall be in writing and shall state the specific grounds upon which it is based. The filing of the petition and depositing of the required security shall stay further collection activities until such time as the determination or assessment becomes final. Board Staff review of such petitions shall be governed by the procedures set forth in Article 2, Regulation 5023.

Note: Authority cited: Section 15606(a), Government Code; Sections 105190 and 105310, Health and Safety Code; Section 42882, Public Resources Code; Section 893, Public Utilities Code; and Sections 7051, 7202, 7203, 7261, 7262, 7270, 8251, 9251, 11651, 30451, 32451, 38701, 43501, 44003, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code. Reference: Sections 6538, 6538.5, 7700, 7700.5, 8828, 8828.5, 11353, 11354, 30243, 30243.5, 32312, 32313, 38433, 43351, 43352, 45352, 45353, 46302, 46303, 50120.2, 50120.3, 55102, 55103, 60332 and 60333, Revenue and Taxation Code.


s 5032. Application for Administrative Hearing.
(a) Within 30 days after service of the notice of jeopardy determination or jeopardy assessment, the taxpayer against whom a jeopardy determination or jeopardy assessment has been made may, with or without complying with the requirements of Regulation 5031, apply for an administrative hearing.
(b) The taxpayer may apply for such a hearing for one or more of the following purposes:
(1) to establish that the determination or assessment is excessive;
(2) to establish that the sale of property that may have been seized after issuance of the jeopardy determination or jeopardy assessment or any part thereof, should be delayed pending the administrative hearing because the sale would result in irreparable injury to the person;
(3) to request the release of all or part of the seized property to the person;
(4) to request a stay of collection activities.
(c) The application shall be in writing and shall state the specific factual and legal grounds upon which it is founded.
(d) No security need be posted to obtain this hearing. Unless the person complies with the provisions of Regulation 5031 relating to the deposit of security, the filing of the petition shall not operate as a stay of collection activities except sale of the property seized.
(e) Upon a showing of reasonable cause for failure to file a timely petition for administrative hearing, the Board may allow a late filing of the petition and grant petitioner an administrative hearing.

Note: Authority cited: Section 15606(a), Government Code; Sections 105190 and 105310, Health and Safety Code; Section 42882, Public Resources Code; Section 893, Public Utilities Code; and Sections 7051, 7202, 7203, 7261, 7262, 7270, 8251, 9251, 11651, 30451, 32451, 38701, 43501, 44003, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code. Reference: Sections 6538.5, 7700.5, 8828.5, 30243.5, 32313, 38435, 43352, 45353, 46303, 50120.3, 55103 and 60333, Revenue and Taxation Code.


s 5033. Effect of Filing Application.
With respect to a jeopardy determination or a jeopardy assessment, the seized property shall not be sold without the consent of the owner during the first 30 days after service of the notice of jeopardy determination or jeopardy assessment nor while a timely application for an administrative hearing is pending. The storing of the property during the period the application is pending shall be at the applicant's expense.

Note: Authority cited: Section 15606(a), Government Code; Sections 105190 and 105310, Health and Safety Code; Section 42882, Public Resources Code; Section 893, Public Utilities Code; and Sections 7051, 7202, 7203, 7261, 7262, 7270, 8251, 9251, 11651, 30451, 32451, 38701, 43501, 44003, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code. Reference: Sections 6538, 6538.5, 7700, 7700.5, 8828, 8828.5, 11353, 30243, 30243.5, 32312, 32313, 38433, 38435, 43351, 43352, 45352, 45353, 46302, 46303, 50120.2, 50120.3, 55102, 55103, 60332 and 60333, Revenue and Taxation Code.


s 5034. Administrative Hearing.
An administrative hearing shall be scheduled promptly after the filing of the application. The administrative hearing shall be conducted as an appeals conference, following the procedures set forth in Article 2, Regulation 5023. When an oral hearing before the Board is requested, the hearing shall be scheduled as soon as practicable. The Board shall give the applicant at least 10 days' notice of the time and place of the hearing.

Note: Authority cited: Section 15606(a), Government Code; Sections 105190 and 105310, Health and Safety Code; Section 42882, Public Resources Code; Section 893, Public Utilities Code; and Sections 7051, 7202, 7203, 7261, 7262, 7270, 8251, 9251, 11651, 30451, 32451, 38701, 43501, 44003, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code. Reference: Sections 6538.5, 7700.5, 8828.5, 30243.5, 32313, 38435, 43352, 45353, 46303, 50120.3, 55103 and 60333, Revenue and Taxation Code.


s 5035. Administrative Hearing Order.
The Appeals Attorney or Appeals Auditor may find that the applicant is not entitled to the relief requested or may order that one or more of the following types of relief be granted: that the sale of the property will irreparably damage the applicant and that the property shall not be sold; that the property, or a portion thereof, be released to the applicant or to the person from whom it was seized; that the tax as determined is excessive and that the amount of the determination be reduced.

Note: Authority cited: Section 15606(a), Government Code; Sections 105190 and 105310, Health and Safety Code; Section 42882, Public Resources Code; Section 893, Public Utilities Code; and Sections 7051, 7202, 7203, 7261, 7262, 7270, 8251, 9251, 11651, 30451, 32451, 38701, 43501, 44003, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code. Reference: Sections 6538.5, 7700.5, 8828.5, 30243.5, 32313, 38435, 43352, 45353, 46303, 50120.3, 55103 and 60333, Revenue and Taxation Code.


s 5036. Notices.
Any notice given pursuant to this article shall be served personally or by mail in the manner prescribed by statute for service of notice of a deficiency determination.

Note: Authority cited: Section 15606(a), Government Code; Sections 105190 and 105310, Health and Safety Code; Section 42882, Public Resources Code; Section 893, Public Utilities Code; and Sections 7051, 7202, 7203, 7261, 7262, 7270, 8251, 9251, 11651, 30451, 32451, 38701, 43501, 44003, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code. Reference: Sections 6538.5, 7700.5, 8828.5, 11352, 30243.5, 32313, 38434, 43352, 45353, 46303, 50120.3, 55103 and 60333, Revenue and Taxation Code.


s 5040. Definitions; Board Hearing Procedures; Hearings on Petitions for Reassessment of Unitary or Nonunitary Values; Correction of Allocated Values of Public Utilities and Reassessment of Private Railroad Cars; Contents of Petitions; Assessment Factor Hearings.
(a) The definitions in Article 7, Regulation 5070 shall apply to this Article, and Board hearings on petitions filed pursuant to this Article shall be conducted pursuant to the hearing procedures set forth in Article 7, commencing with Regulation 5070.
(b) This Article applies to petitions for reassessment of unitary or nonunitary values, petitions for correction of allocated values of public utilities, and petitions for reassessment of private railroad cars and sets forth the procedures applicable to state assessees and private railroad car taxpayers in making oral and written presentations at Assessment Factor Hearings.
(c) The Board shall hear petitions as follows:
(1) The Board shall hear petitions for reassessment of unitary or nonunitary values between the date of receipt of a timely filed petition for reassessment and December 31 and render its decisions on individual petitions no later than December 31 each year.
(2) The time for filing of and hearing and decision on petitions for correction of allocated values of public utilities shall be as required by Sections 746, 747, 748, and 749 of the Revenue and Taxation Code.
(3) The time for filing of and hearing and decision on petitions for reassessment of private railroad cars shall be as required by Sections 11338, 11339, 11340, and 11341 of the Revenue and Taxation Code.

Note: Authority: Section 15606(a), Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 110, 721, 741, 742, 743, 744, 746, 747, 748, 749, 11251, 11291, 11293, 11294, 11336, 11338, 11339, 11340, 11341 and 11353, Revenue and Taxation Code.


s 5041. Filing and Contents of Petition; Request for Oral Hearing; Written Only Petitions; Staff Response; Extension of Time.
(a) Board Staff shall send a notice to each assessee setting forth the amount of assessed value and the date by which a petition for reassessment may be filed.
(b) The appropriate Board Staff capitalization rate study and final calculations of the value indicators shall be made available, between the time that the Board values the subject property and the deadline for filing a petition, to any petitioner submitting a written request therefor to the Chief, Valuation Division, State Board of Equalization.
(c) Petition; Oral Hearing; Written Only.
(1) The petition shall be in writing and shall provide the following information:
(A) The name and address of the petitioner.
(B) The name and address of the petitioner's agent, if any. If the petitioner is represented by an agent, both the petitioner's actual mailing address and the agent's mailing address shall be provided on the petition.
(C) The petitioner's opinion of value.
(D) The Board adopted value.
(E) The facts relied upon to support the requested change in value.
(F) For nonunitary property, the property identification information and location.
(G) Whether the petition constitutes a claim for refund under Revenue and Taxation Code section 5148, subdivision (f).
(H) Whether an oral hearing is requested.
(I) A statement of the precise elements of the Board's valuation being contested.
(J) Petitioner's appraisal reports, financial studies, and other supporting documents relevant to value.
(K) The signature of the petitioner or petitioner's agent. If a petition is signed by an agent, including an attorney licensed to practice law in the State of California, the agent must be authorized by the petitioner prior to the time the petition is filed. The following language shall be contained in the signature block of the petition:
I, certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing and all information herein, including any accompanying statements or documents, is true, correct, and complete to the best of my knowledge and belief and that I am: (1) an officer, partner, or employee of the petitioner authorized to sign this petition; (2) an agent authorized by the petitioner; or (3) an agent who is an attorney licensed to practice law in the State of California, State Bar No. _______, who has been retained by the petitioner and has been authorized by the petitioner to file this petition.
(L) A statement of authorization, if required as specified herein or under subdivision (c)(2) below. If the petition is signed by an agent, other than an attorney licensed to practice law in the State of California, a statement of authorization, as described herein, or a power of attorney, as defined in Regulation 5073, subdivision (d), shall be filed with the petition. A statement of authorization shall be in writing and shall include the following information:
1. The name and address of the petitioner.
2. The petitioner's State Board of Equalization company identification number.
3. The name, address, and telephone and fax numbers of the agent(s).
4. A statement that the agent(s) is authorized to file the petition and represent the petitioner in the appeal that is the subject of the petition.
5. The signature of an officer, partner, or an employee who has been designated by petitioner in writing to sign a statement on behalf of the petitioner.
(2) In the event duplicate petitions are filed with the Chief of Board Proceedings, the Chief of Board Proceedings shall determine which petition was authorized by the petitioner. The Chief of Board Proceedings may require a statement of authorization, as defined in subdivision (c)(1)(L) above, or a power of attorney, as defined in Regulation 5073, subdivision (d). The Chief of Board Proceedings shall contact the petitioner and/or the agent(s) who filed the duplicate petitions by telephone, electronic mail, or facsimile machine and by registered or certified mail with return receipt, and shall allow 10 days for a written response. In the event no written response is received after 10 days, the first petition received will be accepted and all other petitions will be rejected as duplicate petitions. For purposes of this regulation, "duplicate petition" means a petition filed by the petitioner, or its agent on its behalf, subsequent to the petition previously filed by or on behalf of the same petitioner for the same assessment year at issue. A subsequent petition that seeks to amend a previously filed petition shall not be considered a duplicate petition for purposes of this regulation.
(3) Petitioner is required to submit to the Chief of Board Proceedings 10 copies of the petition and supporting documents at the time the original petition and supporting documents are filed. The petition and supporting documents, with the required 10 copies, shall be accepted for filing if addressed and transmitted to the Chief of Board Proceedings, State Board of Equalization, at Sacramento, or if deposited personally at the headquarters office of the Board in Sacramento no later than the deadline set forth in Revenue and Taxation Code sections 731, 732, 11338, and 11339. For purposes of this subdivision, transmitted means (A) posted for delivery by the United States Postal Service or a bona fide courier service; (B) sent by a facsimile machine; or (C) sent by electronic mail. If transmitted by facsimile machine or electronic mail, all original documents must be forwarded to the Chief of Board Proceedings within a reasonable period of time.
(4) Written findings and decision may be requested at the time of filing the petition, or at any time prior to the commencement of the hearing.
(d) The Board Staff shall submit an analysis of the petition, the related supporting documents and a staff recommendation for Board Action no later than 30 days prior to the date set for hearing or other action on the petition. The analysis and recommendation shall be submitted to the Chief of Board Proceedings, and a copy shall be sent to the petitioner.
(e) The petitioner may file a written response to the staff analysis and recommendation no later than 15 days before the date set for hearing or other action on the petition. The response shall be submitted to the Chief of Board Proceedings.
(f) The Chief of Board Proceedings, upon a showing of reasonable cause, may grant an extension for a reasonable period of time under (c), (d), or (e) above. The request for an extension of time shall be submitted in writing no later than 5 p.m. on the last business day set for filing the materials.
(g) The Chief of Board Proceedings shall distribute the petition and related supporting documents, the staff analysis and recommendation, and the petitioner's response to the Board, the petitioner and the staff at the time agenda materials are distributed for the Board meeting at which the petition is scheduled for hearing or other action.
(h) The petition and related supporting documents, the staff analysis and recommendation and related supporting documents, and the petitioner's response to the staff analysis and recommendation which petitioner timely submitted to the Chief of Board Proceedings shall be the only documents accepted for filing and distribution by Board Proceeding Division prior to the date the petition is scheduled for hearing or other action; and any documents not timely submitted to the Chief of Board Proceedings shall not be accepted for filing and shall be returned to the party submitting them.

Note: Authority cited: Section 15606(a), Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 731, 732, 733, 741, 742, 743, 744, 746, 747, 748, 11338, 11339, 11340 and 11353, Revenue and Taxation Code.


s 5042. Timeliness of Filings.
A petition, staff analysis and recommendation, or response to staff analysis and recommendation shall be timely if it is mailed to or received by the Chief of Board Proceedings at the headquarters office of the Board in Sacramento within the time specified by these rules. In the absence of other evidence, the post-mark date or the date of delivery to a delivery service as defined in Article 7, Regulation 5070 shall be considered as the mailing date. If the last day for mailing a petition falls on a Saturday, Sunday or holiday, the time shall be extended to the next business day. If the petition is not timely, it shall be dismissed. If it is incomplete, as through omission of any of the requirements specified in Regulation 5041, it may be dismissed.

Note: Authority cited: Section 15606(a), Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 731, 732, 733, 741, 11338, 11339 and 11353, Revenue and Taxation Code.


s 5043. Assessment Factor Hearings.
The Board may annually conduct hearings to be called "Assessment Factor Hearings" to receive public testimony on issues relating to capitalization rates and other factors affecting values of California state assessed property and private railroad cars. No later than 30 days prior to the hearing, state assessees and private railroad car taxpayers, or other persons wishing to be listed on the agenda, shall notify the Chief of Board Proceedings if they intend to make oral presentations at the hearing. Testimony of persons who do not notify the Chief of Board Proceedings as set forth above will be heard after those on the agenda have completed their oral presentations. The Board may place reasonable time limits on any presentation. In lieu of oral presentations, state assessees or private railroad car taxpayers may submit written presentations to the Chief of Board Proceedings no later than the date of the hearing.

Note: Authority cited: Section 15606(a), Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 110, 721, 11251, 11291, 11292, 11293 and 11294, Revenue and Taxation Code.


s 5050. Definitions; Board Hearing Procedures; Application for Review, Equalization, and Adjustment.
(a) The definitions in Article 7, Regulation 5070 shall apply to this Article, and Board hearings on applications filed pursuant to this Article shall be conducted pursuant to the hearing procedures set forth in Article 7, commencing with Regulation 5070.
(b) A county, city, city and county or municipal corporation may secure the review, equalization and adjustment of an assessment of its lands and improvements by the Board in pursuance of Section 11 of Article XIII of the Constitution by application therefor made in accordance with this Article and Section 1840 of the Revenue and Taxation Code.

Note: Authority: Section 15606(a), Government Code. Reference: Section 11, Article XIII, California Constitution; and Section 1840, Revenue and Taxation Code.


s 5051. Form of Application.
The application shall be made in writing to the Board and shall be authorized by the governing body of the county, city, city and county or municipal corporation seeking relief. The official document authorizing the application shall be included. The application need not be under oath. The application shall show the facts claimed to require action by the Board, and shall include or be accompanied by a statement of legal authorities, including relevant statutes and regulations.

Note: Authority: Section 15606(a), Government Code. Reference: Section 1840, Revenue and Taxation Code.


s 5052. Time and Place of Filing; Copies.
(a) If the assessment objected to is one made during the regular period for such assessments, the application shall be filed with the Chief of Board Proceedings of the Board at its headquarters office in Sacramento on or before the third Monday in July of the year in which the assessment is made, or within two weeks after the completion of the local roll containing the assessment, whichever is later. The regular assessment period is from January 1 to and including July 1 or to such later date for completion of the roll as may be authorized by the Executive Director of the Board. If the assessment objected to is one made outside the regular period for such assessments, the application shall be filed within 60 days from the date the tax bill is mailed to the assessee.
(b) A copy of the application, together with any separate statement of legal authorities, including relevant statutes and regulations, shall be filed by the applicant with the assessor whose assessment is questioned and with the governing body of the tax agency. A statement of the fact of filing with the assessor and the taxing agency shall be endorsed upon the application.

Note: Authority cited: Section 15606(a), Government Code. Reference: Section 1840, Revenue and Taxation Code.


s 5053. Answer to Application.
Prior to the hearing by the Board, the assessor whose assessment is questioned and the taxing agency shall file a written answer to the application and a statement of legal authorities, including relevant statutes and regulations. The failure to file an answer shall not constitute a default or an admission of any matters set forth in the application. Copies of the answer and of the legal authorities shall be mailed to the applicant. A statement that mailing was made shall be endorsed upon the answer.

Note: Authority: Section 15606(a), Government Code. Reference: Section 1840, Revenue and Taxation Code.


s 5054. Prehearing Conference.
A prehearing conference shall be held for each application for which a hearing is to be held under these regulations. The conference shall be conducted at the headquarters office of the Board in Sacramento at a time to be arranged by Board Staff suitable for the parties or their representatives. A Board Attorney shall preside at the conference. The purpose of this procedure is to clarify and define the issues, examine the application and answer for necessary amendments, place the case in focus so that the defined and precise issues may be resolved as quickly as possible, give notice of matters not necessarily revealed by the application and answer, enter into stipulations on matters on which agreement has been reached by the parties, and arrange for the exchange of copies of appraisal reports and exhibits prior to the hearing.
Board Staff shall prepare a concise and descriptive statement of the nature of the case and summary of the matters agreed upon or admitted at the conference. This statement shall be placed in the record at the commencement of the hearing.

Note: Authority: Section 15606(a), Government Code. Reference: Section 1840, Revenue and Taxation Code.


s 5055. Notice of Hearing.
Notice of hearing shall be sent in accordance with the procedures set forth in Article 7, Regulation 5076(b). The notice shall contain a statement that (subject to the limitations of Sections 3(b) and 11, Article XIII of the Constitution) the Board is required to find the full cash value of the property that is the subject of the hearing and that this finding may exceed the value on which the assessment is based.

Note: Authority cited: Section 15606(a), Government Code. Reference: Sections 3(b) and 11, Article XIII, California Constitution; and Section 1840, Revenue and Taxation Code.


s 5056. Board Appraised Property.
If a property that has been appraised by Board Staff becomes the subject of a proceeding under this Article, both parties to the proceeding shall be informed of the fact that the appraisal has been made. Each party, upon request, shall have access to the appraisal records. Either party or the Board Staff may call the appraiser or the appraiser's supervisor as a witness and may offer the appraisal records as an exhibit. A party desiring to call the appraiser or the appraiser's supervisor as a witness shall, at least ten days prior to the hearing, notify the Chief of Board Proceedings of its intention to call such witness.

Note: Authority cited: Section 15606(a), Government Code. Reference: Section 1840, Revenue and Taxation Code.


s 5060. Definitions; Board Hearing Procedures; Application.
(a) The definitions in Article 7, Regulation 5070 shall apply to this Article, and Board hearings on petitions filed pursuant to this Article shall be conducted pursuant to the hearing procedures set forth in Article 7, commencing with Regulation 5070.
(b) The provisions of this Article shall apply to property tax welfare exemption clearance certificate claims received by the Board pursuant to Section 254.6 of the Revenue and Taxation Code.

Note: Authority cited: Section 15606(a), Government Code. Reference: Sections 254.6 and 270, Revenue and Taxation Code.


s 5061. Supplementary Material; Application for Additional Time to Submit Supplementary Material.
(a) Where, after analysis of a claim, Board Staff determines that the requirements of Section 214 and following sections of the Revenue and Taxation Code have not been met one of the following reasons will be indicated on the Board's clearance certificate finding sheet to the claimant:
(1) Religious Aspect Not Apparent (Coded - R.N.A.)
(2) Hospital Aspect Not Apparent (Coded - H.N.A.)
(3) Scientific Aspect Not Apparent (Coded - S.N.A.)
(4) Charitable Aspect Not Apparent (Coded - C.N.A.)
(5) Management Authority of Nonprofit Managing General Partner Not Apparent (Coded - M.G.P.)
A preliminary notice shall accompany the finding sheet sent to the claimant informing the claimant that it has 30 days from the date of the notice to submit supplementary material supporting the claim.
(b) Upon written application filed within the noticed time limit, the claimant shall be granted an additional 30 days to submit the material.

Note: Authority cited: Section 15606(a), Government Code. Reference: Sections 214, 214.01, 214.02, 214.05, 214.1, 214.2, 214.3, 214.4, 214.5, 214.6, 214.7, 214.8, 214.9, 214.10, 214.11, 214 .13, 214.14, 214.15, 254.6 and 270, Revenue and Taxation Code.


s 5062. Petition Time Limit.
Upon receipt of supplementary material, the Board staff shall conduct a complete review of the claim. A final notice informing the claimant that the supplementary material provides or does not provide a basis for changing the original finding shall be issued. A no-change notice shall advise the claimant that it has 60 days from the date of the notice to petition the Board for hearing on the claim.

Note: Authority cited: Section 15606(a), Government Code. Reference: Sections 254.6 and 270, Revenue and Taxation Code.


s 5063. Hearing Petition: Contents.
(a) The petition for hearing shall be in writing and addressed to the Chief of Board Proceedings. It shall state all of the grounds upon which qualification is claimed, and shall include all documents the petitioner wishes the Board to consider in deciding the petition . The parties to the hearing or proceeding shall be the Board Staff and the petitioner. The parties may agree in writing to submit the matter to the Board for a decision without a hearing. The petition shall indicate whether an oral hearing is desired, and if so, petitioner's estimate of the time necessary therefor. If requested in the petition, the Board shall grant a hearing and hear the matter . The petition shall be signed by an authorized representative of the petitioner and shall be mailed to the Chief of Board Proceedings of the State Board of Equalization at Sacramento, California, or shall be deposited personally at the Board's headquarters office in Sacramento. The Chief of Board Proceedings may require the representative to demonstrate the representative's authority to represent the petitioner.
(b) No later than 30 days after the date that the petition for hearing is received pursuant to subdivision (a), the Board Attorney assigned to the case shall schedule a meeting or telephone conference, at a time suitable for the petitioner, for the purpose of establishing the agreed upon and contested facts and the legal issues under consideration.
(c) The Board Staff shall submit an analysis of the petition, related documents and a staff recommendation for Board Action no later than 30 days prior to the date set for hearing or other action on the petition. The analysis and recommendation shall be submitted to the Chief of Board Proceedings and a copy shall be sent to the petitioner.
(d) The petitioner may file a written response to the staff analysis and recommendation no later than 15 days before the date set for hearing or other action on the petition. The response shall be submitted to the Chief of Board Proceedings.
(e) The provisions of subdivisions (b) of Regulation 5075 shall apply to materials submitted pursuant to (a), (c) or (d) of this regulation.
(f) The Board Staff shall also prepare a summary for Board hearing, which shall be a neutral statement of the relevant facts, the issues, and the positions of the Legal Department and the petitioner. The summary for Board hearing shall not be written by any staff person or persons who reviewed the claim and determined it should be denied, or who participated in the preparation of the staff analysis and recommendation.
(g) The Board Proceedings Division shall distribute the petition and related documents, the staff analysis and recommendation, the petitioner's response, if any, and the summary for Board hearing to the Board, the petitioner and the staff at the time agenda materials are distributed for the Board meeting at which the petition is to be considered.
(h) The Chief of Board Proceedings, upon a showing of reasonable cause, may grant a reasonable extension of time for filing materials under (c) or (d) above. The request for an extension of time shall be submitted in writing before the scheduled due date of any materials.
(i) The petition and related documents, the staff analysis and recommendation and related documents, and the petitioner's response to the staff analysis and recommendation shall be the only documents accepted for filing and distribution prior to a scheduled hearing. The Board Proceedings Division shall return any other documents received to the person submitting the documents.
(j) The provisions of Regulation 5081.2 shall apply regarding the Board's issuance of written findings and decision.

Note: Authority cited: Section 15606(a), Government Code. Reference: Sections 254.6 and 270, Revenue and Taxation Code.


s 5064. Oral Hearings; Waiver.
The Board shall schedule an oral hearing on a property tax welfare exemption clearance certificate petition. The petitioner shall receive 60 days notice of the hearing date and time, and the procedures shall be governed by Article 7. Oral hearing may be waived by the taxpayer and the matter submitted for decision on the basis of the written petition.

Note: Authority cited: Section 15606(a), Government Code. Reference: Section 254.6, Revenue and Taxation Code.


s 5070. Definitions.
The following definitions apply to this Chapter:
(a) "Appeals Staff," "Appeals Attorney," or "Appeals Auditor" means an employee of the Board of Equalization assigned to the Appeals Division of the Legal Department.
(b) "Board" means the members of the State Board of Equalization meeting as a body.
(c) "Board Staff" or "Board Attorney" means an employee of the Board of Equalization charged with a responsibility under this Chapter or appearing before the Board in any proceeding.
(d) "Brief" means a written document that includes discussion of, or citations to, laws or regulations or an argument of how the laws or regulations apply to the facts supporting the party's position. Notwithstanding this definition, affidavits or declarations submitted by the parties and documents produced by the Appeals Division, including, but not limited to, a Hearing Summary or Final Action Recommendation, are not briefs.
(e) "Delivery Service" means any delivery service provided by a trade or business if such service is available to the general public and records electronically to its data base, kept in the regular course of its business, or marks on the cover in which any item is delivered, the date on which such item was given to the trade or business for delivery.
(f) "Department" means the Property and Special Taxes Department, Sales and Use Tax Department, Energy Commission, Department of Fish and Game, Franchise Tax Board, Department of Health Services, Department of Insurance, Integrated Waste Management Board, Public Utilities Commission, Department of Toxic Substances Control and Water Resources Control Board.
(g) "Party" means the taxpayer and the taxpayer's representative; and the Department as defined in this section. In local tax reallocation and district tax redistribution appeals, the term "party" means those persons defined as parties in Regulation 1807 or 1828.
(h) "Petition" means any petition, including a petition for redetermination; claim, including a claim for refund; appeal from an action of the Franchise Tax Board on a claim for refund, deficiency assessment, or jeopardy assessment; request for administrative hearing; petition for rehearing; petition for reconsideration of successor liability; petition for review of local tax reallocation inquires; petition for review of district tax redistribution inquires; and any other matter for administrative decision or adjudication by the Board in any program listed in Regulation 5071. Any correspondence from a taxpayer directed to Board Staff, mailed within 30 days after the notice of determination has been issued, that includes a statement that the taxpayer (1) disagrees with an assessment and/or determination or (2) requests a hearing, shall be accepted as a petition for redetermination. Staff shall indicate to the taxpayer any specific deficiencies in the petition and offer the taxpayer a reasonable period of time to perfect the petition.
(i) "Tax" means any tax, fee, surcharge, assessment, assessment review, or exemption program administered by the Board.
(j) "Taxpayer" means a taxpayer, feepayer, surcharge payer, appellant, petitioner, claimant, or any other person who has a liability, assessment or other matter for Board hearing or who is a person directly interested in any matter before the Board under any of the programs listed in Regulation 5071. A taxpayer is not a party to a local tax reallocation or district tax redistribution appeal except as provided in Regulation 1807 or 1828.

Note: Authority cited: Section 15606(a), Government Code; Sections 105190 and 105310, Health and Safety Code; Section 42882, Public Resources Code; Section 893, Public Utilities Code; and Sections 7051, 7202, 7203, 7261, 7262, 7270, 8251, 9251, 11651, 13170, 30451, 32451, 38701, 40171, 41128, 43501, 44003, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code. Reference: Sections 254.5, 270, 742, 1840, 4877, 6562, 7209, 7270, 7711, 8852, 11340, 12429, 19047, 19048, 19072, 19084, 19085, 19087, 19333, 19334, 19335, 19345, 19346, 20645, 30262, 32302, 38443, 40093, 41087, 43303, 45303, 46353, 50116, 55083 and 60352, Revenue and Taxation Code.


s 5071. General.
(a) This article applies to Board hearings under any of the following programs:
Administration of Income and Franchise Tax Laws
Revenue and Taxation Code Sections 18401-19802
Alcoholic Beverage Tax
California Constitution Article XX, Section 22;
Revenue and Taxation Code Sections 32001-34557
California Tire Fee
Public Resources Code Sections 42860-42895;
Revenue and Taxation Code Sections 55001-55381
Childhood Lead Poisoning Prevention Fee
Health and Safety Code Section 105310;
Revenue and Taxation Code Sections 43001-43651
Cigarette and Tobacco Products Tax
California Constitution Article XIIIB, Section 12;
Revenue and Taxation Code Sections 30001-30481
Diesel Fuel Tax
Revenue and Taxation Codes Sections 60001-60709
Emergency Telephone Users Surcharge
Revenue and Taxation Code Sections 41001-41176
Energy Resources Surcharge
Revenue and Taxation Code Sections 40001-40216
Hazardous Substances Tax
Revenue and Taxation Code Sections 43001-43651
Insurance Tax
California Constitution Article XIII, Section 28;
Revenue and Taxation Code Sections 12001-13170
Integrated Waste Management Fee
Revenue and Taxation Code Sections 45001-45984
Marine Invasive Species Fee Collection Law
Public Resources Code Sections 71200-71271;
Revenue and Taxation Code Sections 44000-44008, 55001-55381
Motor Vehicle Fuel Tax
California Constitution Article XIX, Sections 1-9;
Revenue and Taxation Code Sections 7301-8526
Natural Gas Surcharge
Public Utilities Code Sections 890-900;
Revenue and Taxation Code Sections 55001-55381
Occupational Lead Poisoning Prevention Fee
Health and Safety Code Section 105190;
Revenue and Taxation Code Sections 43001-43651
Oil Spill Response, Prevention, and Administration Fees
Revenue and Taxation Code Sections 46001-46751
Private Railroad Car Tax
California Constitution Article XIII, Section 19;
Revenue and Taxation Code Sections 11201-11702
Publicly Owned Property
California Constitution Article XIII, Section 11(g);
Revenue and Taxation Code Sections 1840 and 1841
Sales and Use Tax
(including State-administered local sales, transactions, and use taxes)
Revenue and Taxation Code Sections 6001-7279.6
Senior Citizens Homeowners and Renters Property Tax Assistance
Revenue and Taxation Code Sections 20501-20646
State-Assessed Property
California Constitution Article XIII, Section 19;
Revenue and Taxation Code Sections 721-868, 4876-4880, 5011-5014
Timber Yield Tax
Revenue and Taxation Code
Sections 423.5, 431-437, 38101-38908
Underground Storage Tank Maintenance Fee
Revenue and Taxation Code Sections 50101-50162
Use Fuel Tax
Revenue and Taxation Code Sections 8601-9355
Welfare Exemption
California Constitution Article XIII, Section 4(b);
(b) This article sets forth rules of general application that apply to hearings before the Board in all of the programs listed above. Where the procedure for a specific program differs from the general rule, the specific program and procedure are described in a subdivision of the general rule. In addition, prior articles include regulations that address specific procedures for appeals from the Franchise Tax Board (Article 1), Business Taxes and Timber Yield Tax (Article 2), Hearings on Jeopardy Determinations (Article 3), State Assessees and Private Railroad Car Companies (Article 4), Taxable Property of a County, City, or Municipal Corporation (Article 5), and Property Tax Welfare Exemptions (Article 6).
(c) To the extent that regulations in this Article are in conflict with the International Fuel Tax Agreement, the provisions of the International Fuel Tax Agreement are controlling.

Note: Authority cited: Section 15606(a), Government Code; Sections 105190 and 105310, Health and Safety Code; Section 42882, Public Resources Code; Section 893, Public Utilities Code; and Sections 7051, 7202, 7203, 7261, 7262, 7270, 8251, 9251, 11651, 13170, 30451, 32451, 38701, 40171, 41128, 43501, 44003, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code. Reference: Sections 254.5, 270, 742, 1840, 4877, 6562, 7711, 8852, 11340, 12429, 19047, 19048, 19072, 19084, 19085, 19087, 19333, 19334, 19345, 19346, 20645, 30262, 32302, 38443, 40093, 41087, 43303, 45303, 46353, 50116, 55083 and 60352, Revenue and Taxation Code.


s 5072. Quorum.
Except as otherwise provided in this Chapter, any three members of the Board present at a meeting shall constitute a quorum. When a member is disqualified from participating in a decision under the provisions of the contribution disclosure statute (Government Code Section 15626), or the conflict of interest provisions of the Political Reform Act (Government Code Sections 81000, et seq.) the member may not be counted for a quorum. If a deputy of the State Controller is not authorized by Section 7.9 of the Government Code to participate because the matter before the Board is a Constitutional matter, the deputy of the State Controller may not be counted for a quorum. (continued)