§ 5324. Timeliness of Petition.

Source: https://govt.westlaw.com/calregs/Document/IE337E2834C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

(a) A petition is considered filed timely if it is mailed or delivered in accordance with section 5323.6 or received by the Board Proceedings Division no later than the date provided in section 5323 or, if an extension is received, the date provided in section 5324.2.

(b) Timely performance and mailing date will be determined under the provisions of chapter 5 of this division.

(c) If the Chief of Board Proceedings determines that the Board requires original versions of documents filed electronically, the original documents must be mailed to the Board Proceedings Division at the address set forth in section 5570 or hand delivered to the Board's headquarters no later than the business day immediately following the Chief of Board Proceedings request for original versions of such documents.

Credits

Note: Authority cited: Section 15606, Government Code; and Section 11651, Revenue and Taxation Code. Reference: Sections 733, 741, 743, 746, 747, 758, 759, 11338 and 11339, Revenue and Taxation Code.

History

1. New subchapter 4 (sections 5324-5324.8) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).

2. Editorial change renaming subchapter 4 to subarticle 4 (Register 2008, No. 13).

3. Amendment of subsections (a) and (c) filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).

4. Change without regulatory effect amending subsection (c) filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).