(a) Appeal from an action of FTB. In general, OTA has jurisdiction to hear and decide an appeal that has been timely submitted to OTA pursuant to OTA's Rules for Tax Appeals, if any of the following circumstances apply: (1) FTB mails a notice of action on a proposed deficiency assessment of additional tax, which may also include penalties, fees, and interest.(2) FTB mails a notice of action on a proposed carryover adjustment.(3) FTB mails a notice of action on cancellation, credit or refund, or any other notice which denies any portion of a perfected claim for a refund of tax, penalties, fees, or interest.(4) FTB fails to act on a perfected claim for a refund of tax, penalties, fees, or interest within six months after the claim is filed with FTB. For purposes of this subdivision, a perfected claim for refund does not include any claim which is considered a claim solely for purposes of tolling the statute of limitations within the meaning of subdivision (a) of Revenue and Taxation Code section 19322.1.(5) FTB mails a notice of determination not to abate interest, or any other notice, that denies an abatement, in whole or in part, of paid or unpaid interest, under Revenue and Taxation Code section 19104.(6) FTB fails to act on a request for abatement of interest within six months after the request is submitted to FTB under Revenue and Taxation Code section 19104. This paragraph does not apply to requests for interest abatement made in connection with a protest or an appeal from a notice of action on a protest.(7) FTB mails a notice that disallows interest on a refund.(8) FTB mails a notice of action that grants or denies, in whole or in part, innocent spouse relief under Revenue and Taxation Code sections 18533, subdivisions (b), (c), (f), or (i), or 19006, subdivision (c); or FTB fails to act on a request for innocent spouse relief within six months of the date that the request for innocent spouse relief is filed with FTB.(9) FTB mails a notice of determination on, or fails to act within 90 days of, a petition for review of FTB's finding of jeopardy.(b) Appeal from an action of CDTFA. The jurisdictional document required to appeal an action of CDTFA to OTA is an adverse Appeals Bureau decision. The term Appeals Bureau decision means and includes a supplemental or revised Appeals Bureau decision, if the original decision is supplemented or revised. (1) In general, OTA has jurisdiction to hear and decide an appeal that has been timely submitted pursuant to OTA's Rules for Tax Appeals if any of the following circumstances apply: (A) An Appeals Bureau decision is adverse to the taxpayer, in whole or in part.(B) A local entity is a party to a petition for redistribution of local or district tax and the Appeals Bureau decision is adverse to that local entity, in whole or in part.(C) A state Agency, other than CDTFA, is a party to an appeal and the Appeals Bureau decision is adverse to that Agency, in whole or in part.(2) Except in cases where the law specifically provides otherwise, OTA's jurisdiction includes the ability to: (i) determine the validity of an action, including an Agency's collection action such as an intercept, lien, levy, or wage garnishment, from which appellant made a timely appeal of an adverse Appeals Bureau decision; and(ii) determine the issue of whether the person appealing the Appeals Bureau decision is the person liable for the tax or fee at issue.(c) This regulation contains general rules governing OTA's jurisdiction with respect to appeals. Changes in the law may expand or limit OTA's jurisdiction.Cal. Code Regs. Tit. 18, § 30103
1. New 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 subsections (a), (a)(8), (b) and (c) and amendment of 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 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 15600, 15672, 15674, 15676.2 and 15679.5, Government Code; and Sections 20, 18533, 19006, 19043.5, 19045, 19047, 19048, 19084, 19085, 19087, 19104, 19322.1, 19324, 19331, 19333, 19334, 19335, 19343, 19345, 19346 and 20645, Revenue and Taxation Code.
1. New 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 subsections (a), (a)(8), (b) and (c) and amendment of 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 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).