Cal. Code Regs. tit. 18 § 30000

Current through Register 2025 Notice Reg. No. 2, January 10, 2025

Section 30000 - Statement of Intent; Title of Division

In fulfillment of its statutory duties and consistent with the Taxpayer Transparency and Fairness Act of 2017 (Stats. 2017, Ch. 16), and Assembly Bill 131 (Stats. 2017, Ch. 252), OTA hereby promulgates this division to provide regulations governing the administrative review processes for all appeals, petitions for rehearing, and related claims for reimbursement submitted to, or subject to the jurisdiction of, OTA. Title 18 of division 4.1 of the California Code of Regulations shall be known and may be cited as "OTA's Rules for Tax Appeals."

Cal. Code Regs. Tit. 18, § 30000

1. New division 4.1 (chapters 1-8, sections 30000-30707), chapter 1 (section 30000) and section filed 1-3-2019; operative 1-3-2019. Pursuant to Government Code section 15679(b), this action is exempt from OAL review. Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2019, No. 1).
2. Amendment of section and NOTE filed 3-1-2021; operative 3-1-2021. This action is exempt from OAL review pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2021, No. 10).
3. Amendment of division 4.1 heading and amendment of section filed 6-26-2023; operative 6-30-2023. This action is exempt from the Administrative Procedure Act pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2023, No. 26).

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 15670, 15671, 15672, 15676.2, 15679 and 15679.5, Government Code.

1. New division 4.1 (chapters 1-8, sections 30000-30707), chapter 1 (section 30000) and section filed 1-3-2019; operative 1/3/2019. Pursuant to Government Code section 15679(b), this action is exempt from OAL review. Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2019, No. 1).
2. Amendment of section and Note filed 3-1-2021; operative 3/1/2021. This action is exempt from OAL review pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2021, No. 10).
3. Amendment of division 4.1 heading and amendment of section filed 6-26-2023; operative 6/30/2023. This action is exempt from the Administrative Procedure Act pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2023, No. 26).