Chapter 2. Special Taxes and Fees
California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals · 2026 edition · updated 2026-10-05 · California
Sections in this part
- Article 1. Application of Chapter 2
- Article 2a. Petitioning Notices of Determination and Notices of Deficiency Assessment
- Article 2b. Treatment of Premature or Untimely Petition as an Administrative Protest
- Article 2c. Contesting a Jeopardy Determination
- Article 3. Claims for Refund
- Article 4a. Requests for Innocent Spouse Relief
- Article 4b. Successor's Request for Relief of Penalty Under the Sales and Use Tax Law…
- Article 4c. Other Requests for Relief of Penalties and Interest
- Article 5. Petitions for Reallocation of Local and District Taxes [Repealed]
- Article 5.5. Cigarette and Tobacco Products Licensing Act Appeals and Petitions for…
- Article 6. Appeals Conferences
- Article 7. Optional Briefs for Board Hearings
Get a plain-English answer with a citation back to this text.
Ask AI about this code