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G&G State Tax Group

California Practice and Procedure

California administers its major taxes through several separate agencies, each with its own notices, deadlines, and appeal routes. This hub collects the procedural questions that arise at each stage, from the first contact letter through administrative appeal and collection. Entries are grouped by the stage of the matter rather than by tax type, because the deadline that governs is usually set by the notice, not by the tax.

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Assessments and protests

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How does a taxpayer protest a Notice of Proposed Assessment in California?Where the protest goes, what it has to say, and what the filing date is measured from.