Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 2.1 - State Board of Equalization - Rules for Tax AppealsChapter 5 - General Procedures for Board ActionArticle 2 - Requirements for Scheduling Board Meetings and Hearings
Subarticle 3 - Representation, Prehearing Documents, and Preparation for Hearing
Section 5523 - Representation at Hearings

Cal. Code Regs. tit. 18 § 5523

Download
PDF
Current through Register 2024 Notice Reg. No. 50, December 13, 2024
Section 5523 - Representation at Hearings
(a) Representation. During the hearing, taxpayers may be represented by any authorized person or persons, at least eighteen years of age, of the taxpayer's choosing, including, but not limited to, an attorney, appraiser, accountant, bookkeeper, employee or business associate. For purposes of this section, a person whose only function is to interpret for the taxpayer is not a representative.
(b) Recognition. The Board will recognize all authorized representatives who are identified in writing or orally by the taxpayer. Authorized representatives shall be permitted to receive confidential information relating to the taxpayer they represent, and to perform on behalf of the taxpayer all acts that the taxpayer may perform in preparation for and during the hearing.
(c) Substitution or Withdrawal. Taxpayers must promptly notify the Chief of Board Proceedings in writing of any substitutions or withdrawals of representation.

Cal. Code Regs. Tit. 18, § 5523

1. New subchapter 3 (sections 5523-5523.8) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial change renaming subchapter 3 to subarticle 3 (Register 2008, No. 13).
3. Change without regulatory effect amending subsection (c), repealing subsection (d) and amending NOTE filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).

Note: Authority cited: Article XIII, Section 11, California Constitution; Sections 15606 and 15640, Government Code; and Sections 251, 1840, 11651, 13170 and 32451, Revenue and Taxation Code. Reference: Sections 15606 and 15640, Government Code; and Sections 254.5, 254.6, 742, 748, 1840, 5148, 12429, 12636, 12637, 12951, 12977, 12978, 12981, 32255, 32256, 32256.5, 32257, 32302, 32312, 32313, 32401, 32402, 32402.1, 32404, 32407 and 32440, Revenue and Taxation Code.

1. New subchapter 3 (sections 5523-5523.8) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial change renaming subchapter 3 to subarticle 3 (Register 2008, No. 13).
3. Change without regulatory effect amending subsection (c), repealing subsection (d) and amending Note filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).