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Business Taxes Law Guide – Revision 2020
 

Appeals Regulations

Chapter 1. Appeals

Article 8. Appeals Conferences

Rule 35062

35062. Request to Reschedule or Postpone an Appeals Conference.

(a) Prior to the scheduled appeals conference, a party may request that the appeals conference be rescheduled or postponed by submitting that request, in writing, to the Appeals Bureau in the manner specified on the response to notice of appeals conference form for its return.

(b) Rescheduling.

(1) An appeals conference is rescheduled for these purposes if the conference will be scheduled for a date no more than 30 days after the previously scheduled conference date. Where an appeals conference is rescheduled, the conference will be held at CDTFA’s headquarters office in Sacramento or at an office in Southern California designated by the Appeals Bureau. The parties may appear at the appeals conference in person, via telephone, or via video by appearing at a CDTFA office equipped with video conferencing capabilities.

(2) A taxpayer’s initial written request to reschedule an appeals conference will be granted. A taxpayer’s subsequent written request to reschedule an appeals conference will only be granted if the Appeals Bureau determines that there is reasonable cause.

(c) Postponement.

(1) When a party requests a new date for a scheduled appeals conference and is not requesting that the conference be rescheduled as provided by subdivision (b), the request is for postponement of the conference. When an appeals conference is postponed, the appeal is placed back into the inventory of unassigned cases and reassigned to a conference holder at a later date. When that appeal is thereafter scheduled for an appeals conference, the Appeals Bureau will notify the parties as specified in regulation 35061.

(2) If a party files a written request for postponement of an appeals conference within 15 days of the date the notice of appeals conference was mailed, the request will be granted if the Appeals Bureau determines that there is reasonable cause. If a party requests a postponement of the appeals conference more than 15 days after the date the notice of appeals conference was mailed, or submits a second or subsequent request for a postponement, the request will be granted only if the Appeals Bureau determines that there is reasonable cause and that the postponement will not unduly delay the appeal.

(d) The Appeals Bureau may also reschedule or postpone an appeals conference for reasonable cause, including unavailability of the scheduled conference holder due to illness or change in employment.

Note: Authority cited: Sections 15570.40 and 15606, Government Code; Section 25215.74, Health and Safety Code; Sections 7051, 8251, 9251, 30451, 34013, 38701, 40171, 41128, 42020, 42103, 43501, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code.

Reference: Sections 15570.50 and 15570.52, Government Code; Sections 6074, 6456, 6538, 6562, 6592, 6593, 6593.5, 6596, 6814, 6901, 6902, 6906, 6981, 7657, 7657.1, 7657.5, 7658, 7658.1, 7700, 7700.5, 7711, 8126, 8128, 8191, 8828, 8828.5, 8852, 8877, 8878, 8878.5, 8879, 8880, 9024, 9151, 9152, 9196, 30174, 30175, 30176, 30176.1, 30176.2, 30177, 30178, 30178.1, 30243, 30243.5, 30262, 30282, 30283, 30283.5, 30284, 30285, 30361, 30362, 30365, 30421, 38433, 38435, 38443, 38452, 38453, 38454, 38454.5, 38455, 38564, 38601, 38602, 38605, 38631, 40093, 40102, 40103, 40103.5, 40104, 40105, 40111, 40112, 40115, 40121, 41033, 41087, 41096, 41097, 41097.5, 41098, 41099, 41100, 41101, 41104, 41107, 43157, 43158, 43158.5, 43159, 43159.1, 43159.2, 43303, 43351, 43352, 43451, 43452, 43454, 43491, 45155, 45156, 45156.5, 45157, 45158, 45303, 45352, 45353, 45651, 45652, 45654, 45801, 46156, 46157, 46157.5, 46158, 46159, 46302, 46303, 46353, 46454, 46501, 46502, 46505, 46551, 50112.2, 50112.3, 50112.4, 50112.5, 50112.6, 50116, 50120.2, 50120.3, 50139, 50140, 50142, 50151, 55044, 55045, 55045.1, 55046, 55046.5, 55083, 55102, 55103, 55221, 55222, 55224, 55281, 60209, 60210, 60210.5, 60211, 60212, 60332, 60333, 60352, 60501, 60502, 60506, 60507, 60521, 60522 and 60581, Revenue and Taxation Code.

History: New regulation filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Regulation refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Regulation refiled December 17, 2018, as an emergency; effective and operative December 17, 2018. Certificate of Compliance transmitted to OAL on February 20, 2019 and filed March 19, 2019. When the regulation was refiled September 17, 2018, the reference to Revenue and Taxation Code section 254.6 was deleted from the regulation’s reference note. (The regulation incorporates provisions from regulation 5262 in division 2.1.)