California Audit Manual Chapter 14, Appeals Procedures
California Audit Manual Chapter 14, Appeals Procedures

How to Download California Audit Manual Chapter 14, Appeals Procedures RTF

AM Chapter 14, Appeals Procedures, outlines the procedures for Board of Equalization (BOE) employees to follow when a taxpayer files a petition for redetermination, administrative protest1 , or claim for refund (appeal). For Local Tax appeals procedures, refer to Compliance Policy and Procedures Manual Chapter 9, Miscellaneous. The Rules for Tax Appeals set forth formal appeals procedures that all parties must follow during the appeals process. Chapter 2 of the Rules for Tax Appeals contains appeals procedures that apply to appeals prior to the Board hearing phase. Chapter 5 of the Rules for Tax Appeals contains appeals procedures that apply to appeals during the Board hearing and petition for rehearing phases. The Legal Department Appeals Division’s responsibilities include conducting appeals conferences and issuing written Decision and Recommendations (D&R) on appeals and similar requests for review of Department actions resulting from the various taxes and fees administered by BOE. The responsibilities also include preparing Board hearing summaries, post-hearing analyses and Notices of Board Action where applicable

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  • Released: November 16, 2020
  • Author: Business Tax and Fee Division California Department of Tax and Fee Administration
  • Rating: 5
  • Publisher: Ebook DIgital Agency
  • Total Page: 991 pages
  • File Size: 3670 KB
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