Amendments to Regulations 35017, Review of a Petition by the Assigned Section, Regulation 35042, Action on a Claim for Refund, and Regulation 35067, Public Record

The California Department of Tax and Fee Administration revised Regulation 35017, Review of a Petition by the Assigned Section, Regulation 35042, Action on a Claim for Refund, and Regulation 35067, Public Record to make the regulations consistent with statutory amendments made by Senate Bill No. (SB) 1496 (Stats. 2022 ch. 474). Prior to the amendments made by SB 1496, the CDTFA's determination to refund, credit, or cancel an amount in excess of $50,000 was required to be available as a public record for at least 10 days prior to the effective date of that determination and the CDTFA's determination to cancel an amount in excess of $15,000, under the Integrated Waste Management Fee Law, was required to be available as a public record for at least 10 days prior to the effective date of that determination. After the amendments made by SB 1496, the CDTFA's determination to refund, credit, or cancel an amount in excess of $50,000 is required to be available as a public record for at least 10 days after the effective date of the determination, instead.

The amendments to Regulation 35017 require that a determination to cancel an amount in excess of $50,000 be made available as a public record for at least 10 days after the effective date of the determination and delete the provisions for cancellations of amounts in excess of $15,000 under the Integrated Waste Management Fee Law. The amendments to Regulation 35042 require that a determination to refund an amount in excess of $50,000 be made available as a public record if required by law for at least 10 days after the effective date of the determination. Finally, the amendments to Regulation 35067 require that a determination to refund, credit, or cancel an amount in excess of $50,000 be made available as a public record for at least 10 days after the effective date of the determination.