Cal. Code Regs. tit. 18 § 5600

Current through Register 2024 Notice Reg. No. 45, November 8, 2024

Section 5600 - Definitions, Board Hearing Procedures; Taxes Affected by this Chapter

(a) The definitions in section 5511 apply to this chapter, and Board hearings on claims filed under this chapter will be conducted under the hearing procedures set forth in chapter 5 of this division, commencing with section 5510, except as otherwise noted.

(b) This chapter applies to reimbursement claims under any of the following programs:

Alcoholic Beverage Tax

California Constitution Article XX, Section 22;

Revenue and Taxation Code Sections 32001- 32557

Private Railroad Car Tax

California Constitution Article XIII, Section 19;

Revenue and Taxation Code Sections 11201- 11702

Cal. Code Regs. Tit. 18, § 5600

1. Renumbering of former division 2, chapter 10 article 9 to new chapter 6 (sections 5600-5700) and renumbering of former section 5090 to new section 5600, including amendment of section and NOTE, filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Change without regulatory effect amending section heading and subsections (a) and (b) filed 4-20-2016 pursuant to section 100, title 1, California Code of Regulations (Register 2016, No. 17).
3. Change without regulatory effect amending subsection (b), repealing subsection (c) and amending NOTE filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).

Note: Authority cited: Section 15606(a), Government Code; and Sections 11651 and 32451, Revenue and Taxation Code. Reference: Sections 11657 and 32469, Revenue and Taxation Code.

1. Renumbering of former division 2, chapter 10 article 9 to new chapter 6 (sections 5600-5700) and renumbering of former section 5090 to new section 5600, including amendment of section and Note, filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Change without regulatory effect amending section heading and subsections (a) and (b) filed 4-20-2016 pursuant to section 100, title 1, California Code of Regulations (Register 2016, No. 17).
3. Change without regulatory effect amending subsection (b), repealing subsection (c) and amending Note filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).