Mentioned in
American Bar Association, March 8, 2018
“Interestingly, tax cases do not often take advantage of these administrative challenges. This is surprising when ambiguities in tax statutes are generally construed against the state, giving taxpayers an advantage…”
Bibliographic info
This chapter does not apply to any of the following:
(a)
An agency in the judicial or legislative branch of the state government.
(b)
A legal ruling of counsel issued by the Franchise Tax Board or State Board of Equalization.
(c)
A form prescribed by a state agency or any instructions relating to the use of the form, but this provision is not a limitation on any
requirement that a regulation be adopted pursuant to this chapter when one is needed to implement the law under which the form is issued.
(d)
A regulation that relates only to the internal management of the state agency.
(e)
A regulation that establishes criteria or guidelines to be used by the staff of an agency in performing an audit, investigation, examination, or inspection, settling a commercial dispute, negotiating a commercial arrangement, or in the defense, prosecution, or settlement of a case, if disclosure of the criteria or guidelines would do any of the following:
(1)
Enable a law violator to avoid detection.
(2)
Facilitate disregard of requirements imposed by law.
(3)
Give
clearly improper advantage to a person who is in an adverse position to the state.
(f)
A regulation that embodies the only legally tenable interpretation of a provision of law.
(g)
A regulation that establishes or fixes rates, prices, or tariffs.
(h)
A regulation that relates to the use of public works, including streets and highways, when the effect of the regulation is indicated to the public by means of signs or signals or when the regulation determines uniform standards and specifications for official traffic control devices pursuant to Section 21400 of the Vehicle Code.
(i)
A regulation that is directed to a specifically named person or to a group of persons and does not apply generally throughout the state.