GOV §15671: For purposes of this part, the following terms shall have the following meanings: (a) “Appeal” means any of the following: (1) A petition, including, but not limited to, a petition for redetermination

For purposes of this part, the following terms shall have the following meanings: (a) “Appeal” means any of the following: (1) A petition, including, but not limited to, a petition for redetermination, petition for reassessment, petition for reconsideration of successor liability, or petition for rehearing. (2) Administrative protest with respect to a tax or fee administered by the California Department of Tax and Fee Administration. (3) Claim, including a claim for refund with respect to a tax or fee administered by the California Department of Tax and Fee Administration. (4) Appeal from an action of the Franchise Tax Board filed under Part 10.2 (commencing with Section 18401) of Division 2 of the Revenue and Taxation Code or Chapter 1 (commencing with Section 20501) and Chapter 4 (commencing with Section 20641) of Part 10.5 of Division 2 of the Revenue and Taxation Code. (5) Application, including, but not limited to, an application for administrative hearing. (6) Any other item that may be scheduled for a hearing, including, but not limited to, requests for relief of taxes, fees, interest, or penalties. (b) “Office” means the Office of Tax Appeals.