See California Code of Civil Procedure section 2035.

Any hearing held at this stage would be informal, similar to that which is held in the protest proceeding. Community Development, confidentiality of, Section 6254. The grounds in the claim are not limited to federal issues. Advantages and disadvantages of going through the SBE. Commercial fishing reports, Section 8022, Fish and Game Code.

Bids, confidentiality of, Section 10304, Public Contract Code. The briefs, exhibits and transcripts of cases which have been recently decided are available to the public for a copying charge. Excessive rates or complaints, reports, Section 1857. The grounds which are set forth in the claim for refund are critical since they frame the grounds upon which a later suit for refund can be brought. The general rule is that a refund claim must be filed four years after the last day prescribed for filing the return for a particular year or one year from the date of an overpayment, whichever period expires later. The administrative appeal is less expensive than a court litigation. Commissioner and the deciding court are probably in Error. Generally, there is at least one face-to-face settlement conference.