Section 5601 - Eligible Claims(a) Only those fees and expenses that were incurred after the date of the notice of determination, jeopardy determination or claim for refund are eligible for reimbursement. Fees and expenses incurred are "related to a hearing before the board" and reimbursable only if the claimant sought Board review of an unfavorable Decision and Recommendation and only if the Board finds that the action taken by Board Staff was unreasonable. To determine whether Board Staff has been unreasonable, the Board will consider whether Board Staff has established that its position was substantially justified. This means that a taxpayer whose petition for redetermination or claim for refund is not granted does not have an eligible claim.(b) Only those fees and expenses incurred after the date of a notice of proposed deficiency assessment or jeopardy assessment are eligible for reimbursement.Cal. Code Regs. Tit. 18, § 5601
1. Renumbering of former section 5091 to new section 5601, 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 filed 4-20-2016 pursuant to section 100, title 1, California Code of Regulations (Register 2016, No. 17).
3. 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 5091 to new section 5601, 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 filed 4-20-2016 pursuant to section 100, title 1, California Code of Regulations (Register 2016, No. 17).
3. 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).