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TATE

OARD

QUALIZATION

Appeals Procedures

Sales and Use Taxes and Special Taxes

If you disagree with a decision of the staff of the Board of Equalization (Board)

regarding your liability for taxes or fees, you can usually contest that decision by

filing a timely appeal. While the majority of appeals are resolved after discussion

with Board staff, some may proceed through a succession of steps to a hearing

before the elected Members of the Board. This publication contains general

information about appeals procedures for sales and use taxes and Board-

administered “special taxes” (for example, fuel taxes, excise taxes, and environ-

mental fees—see full list on page 15). For information regarding appeals of

state-assessed property values or timber yield tax, please contact the Board

Proceedings Division. Phone numbers for Board offices are found on page 14.

Points To Remember

Contents . . .

Although this publication discusses appeals procedures as a relatively

straight succession of steps, please note that

Introduction . . . . . . . . . . . .

•

You may file an appeal at any time within the time limits allowed by law. You

Appealing a Determination

do not lose this right even if you initially agree with a Board decision and pay

of Taxes or Fees Due . .

taxes or fees due or receive a partial refund.

The Board Hearing . . . . . .

•

In some cases, an appeal can be referred back to a prior step. As a result, you

Filing a Claim for Refund . .

may go through some of the steps in the appeals process more than once.

Appealing a Finding of

•

You may seek settlement of certain liabilities and claims for which you have

Successor’s Liability . . .

a pending appeal (see “Proposing a Settlement of a Disputed Tax or Fee

Other Types of Appeals .

Liability,” beginning on page 10). Except as discussed later, your appeal will

generally continue through the normal process while your settlement pro-

Proposing a Settlement

posal is pending.

of a Disputed Tax or

Fee Liability . . . . . . . .

If you do appeal,

Offer in

•

You should carefully read all notices and letters sent by the Board. Your appeal

Compromise . . . . . . . .

may be denied if you do not respond within stated time limits. If a filing deadline

occurs on a Saturday, Sunday, or state holiday, it is extended to the next

For More Information .

.13-15

business day. For purposes of determining whether you have met a required

General Outline,

deadline for documents you mail, you will be regarded as filing the document

Appeals Procedures . .

on the date of the postmark. All time periods described in this pamphlet are

calendar, not business, days.

•

You may want to pay the amount of the tax or fee due while your appeal is

pending (see “A Note About Interest” below) since interest charges accrue

until a tax or fee liability is paid. If you do pay the tax or fee due while your

appeal is pending, that payment is not interpreted as meaning that you agree

with the amount you dispute in your appeal, but it will stop the accrual of

interest. (You may wish to file a “protective” claim for refund when you make

the payment to ensure that you do not allow the deadline for filing such a

claim to pass. As with any claim for refund, a protective claim must include

the specific grounds for your claim, that is, the reasons you think you

overpaid the taxes or fees.)

February 2003

Publication 17

LDA

BOARD MEMBERS

JAMES E. SPEED

CAROLE MIGDEN

BILL LEONARD

CLAUDE PARRISH

JOHN CHIANG

STEVE WESTLY

Executive Director

First District

Second Dist rict

Third Dist rict

Fourth District

State Controller

San Francisco

Ontario

Santa Ana

Los Angeles

Sacramento

Appeals Procedures Sales And Use Taxes And Special Taxes - Ca State Board Of Equalization

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