California Code of Regulations (Last Updated: August 6, 2014) |
Title 18. Public Revenues |
Division 2. State Board of Equalization -Business Taxes |
Chapter 9.5. Cigarette and Tobacco Products Licensing Act of 2003 |
Article 5. Appeal Procedures |
§ 4702. Appeal - Board Hearing.
Latest version.
- (a) Request for Board Hearing. The Request for Board Hearing shall:(1) State the specific grounds upon which the licensee or unlicensed person is contesting the Notice of Violation or Notice of Second Decision;(2) State whether an oral hearing is requested;(3) Be accompanied by any and all documentation and written argument to be considered in support of the licensee's or unlicensed person's contentions; and(4) Be signed by the licensee or unlicensed person or by an authorized representative.(b) When applicable, upon receipt of the Request for Board Hearing, a Board hearing shall be scheduled and conducted in accordance with the procedures as set forth in Regulations 5270, 5271, 5522.4 through 5523.1, 5523.4 through 5523.7, 5541 through 5551, 5563, subdivisions (a) and (b), 5561 through 5563, 5571, 5572, and 5576, to allow the licensee or unlicensed person an opportunity to show cause why the Notice of Violation or Notice of Second Decision, and the penalty or penalties imposed therein, should not be upheld. Following the Board hearing, a Notice of Board Decision will be mailed to the licensee or unlicensed person.HISTORY1. New section filed 3-22-2007; operative 4-21-2007 (Register 2007, No. 12).2. Change without regulatory effect amending subsection (b) filed 3-30-2010 pursuant to section 100, title 1, California Code of Regulations (Register 2010, No. 14).
Note
Note: Authority cited: Section 22971.2, Business and Professions Code. Reference: Sections 22974.7, 22978.7 and 22979.7, Business and Professions Code.