Cal. Code Regs. Tit. 18, § 5604 - Oral Hearing on Reimbursement Claim

After the submission of documents described in section 5603, the claim will be scheduled for oral hearing before the Board. The claimant will receive 60 days notice of the hearing date and time, and the procedures will be governed by chapter 5 of this division. Oral hearing may be waived by the taxpayer and the matter submitted for decision on the basis of the written submissions.

Notes

Cal. Code Regs. Tit. 18, § 5604

1. Renumbering of former section 5094 to new section 5604, 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 and 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 section 5094 to new section 5604, 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 and Note filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).