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 5523.3 - Hearing Summary

Cal. Code Regs. tit. 18 § 5523.3

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Current through Register 2024 Notice Reg. No. 50, December 13, 2024
Section 5523.3 - Hearing Summary
(a) Preparation. The Appeals Attorney should prepare and submit an objective Hearing Summary to the Chief of Board Proceedings
(1) Generally within 40 days of the oral hearing date, with respect to matters arising under chapter 2 of this division; or
(2) As provided in chapter 3 of this division.

If the Appeals Attorney determines that a Hearing Summary requires modification after initial distribution, the Appeals Attorney will promptly provide the modifications to the Chief of Board Proceedings.

(b) Date of Mailing. The Board Proceedings Division must mail, transmit via electronic means (e.g., facsimile, e-mail, etc.), or otherwise provide the taxpayer and the Department with a copy of the Hearing Summary, generally within 30 days of the oral hearing date. Modifications to a Hearing Summary after initial distribution must be mailed, transmitted via electronic means (e.g., facsimile, e-mail, etc.), or otherwise provided to the taxpayer and the Department promptly after the modified Hearing Summary is provided to the Chief of Board Proceedings in a manner intended to provide prompt notice.

Cal. Code Regs. Tit. 18, § 5523.3

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Change without regulatory effect amending subsections (a)-(a)(3) and 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 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Change without regulatory effect amending subsections (a)-(a)(3) and Note filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).