Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 2.1 - State Board of Equalization - Rules for Tax AppealsChapter 2 - Special Taxes and Fees
Article 4a - Requests for Innocent Spouse Relief
Section 5242 - Requests for Reconsideration by the Board

Cal. Code Regs. tit. 18 § 5242

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Current through Register 2024 Notice Reg. No. 50, December 13, 2024
Section 5242 - Requests for Reconsideration by the Board
(a) If the Legal Department denies both innocent spouse relief and other equitable relief as to any liability included in a request for innocent spouse relief, the individual requesting relief may request that the denials be reconsidered by the Board at a Board hearing as provided in California Code of Regulations, title 18, section 4903. A request for a Board hearing may be denied on a request for reconsideration, however, requests will be liberally granted.
(b) A Board hearing may be requested by following the instructions contained in the letter described in section 5241, subdivision (c).
(c) If a request for a Board hearing is granted, the individual requesting relief may be required to participate in an appeals conference with the Appeals Attorney prior to the Board hearing.

Cal. Code Regs. Tit. 18, § 5242

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial correction providing inadvertently omitted HISTORY 1 (Register 2008, No. 41).
3. Amendment of section and NOTE filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
4. Amendment of subsections (a) and (b) and amendment of NOTE filed 11-5-2015; operative 1-1-2016 (Register 2015, No. 45).
5. Amendment of subsection (a) and amendment of NOTE filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.
6. Amendment of subsection (a) and amendment of NOTE refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.
7. Amendment of subsection (a) and amendment of NOTE refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No. 51). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 3-18-2019 or emergency language will be repealed by operation of law on the following day.
8. Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2019, No. 12).
9. Amendment of subsection (a) and amendment of NOTE filed 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA pursuant to Government Code section 15570.40(b) (Register 2019, No. 12).
10. Change without regulatory effect amending subsections (a) and (c) filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).

Note: Authority cited: Section 15606, Government Code; and Section 32451, Revenue and Taxation Code. Reference: Section 32258, Revenue and Taxation Code.

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial correction providing inadvertently omitted History 1 (Register 2008, No. 41).
3. Amendment of section and Note filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
4. Amendment of subsections (a) and (b) and amendment of Note filed 11-5-2015; operative 1/1/2016 (Register 2015, No. 45).
5. Amendment of subsection (a) and amendment of Note filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9/17/2018 or emergency language will be repealed by operation of law on the following day.
6. Amendment of subsection (a) and amendment of Note refiled 9-17-2018 as an emergency; operative 9/17/2018 (Register 2018, No. 38). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.
7. Amendment of subsection (a) and amendment of Note refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No. 51). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 3-18-2019 or emergency language will be repealed by operation of law on the following day.
8. Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2019, No. 12).
9. Amendment of subsection (a) and amendment of Note filed 3-19-2019; operative 3/19/2019. Submitted to OAL for filing and printing only. Exempt from the APA pursuant to Government Code section 15570.40(b) (Register 2019, No. 12).
10. Change without regulatory effect amending subsections (a) and (c) filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).