Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 4.1 - Office of Tax Appeals' Rules for Tax AppealsChapter 2 - General Applicability, Definitions, and Jurisdiction
Article 1 - Application of Division 4.1, Definitions, and Jurisdiction
Section 30101.5 - Inapplicability of Division 2.1

Cal. Code Regs. tit. 18 § 30101.5

Download
PDF
Current through Register 2025 Notice Reg. No. 2, January 10, 2025
Section 30101.5 - Inapplicability of Division 2.1

The regulations contained in division 2.1 of title 18 of the California Code of Regulations are inapplicable to all appeals, petitions for rehearing, and related claims for reimbursement submitted to, or subject to the jurisdiction of, OTA. Instead, OTA's Rules for Tax Appeals supplants division 2.1 in its entirety with respect to any such proceedings before OTA.

Cal. Code Regs. Tit. 18, § 30101.5

1. New 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 15679 and 15679.5, Government Code. Reference: Sections 15670, 15672, 15674 and 15676.2, Government Code.

1. New 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).