Section 30104 - Limitations on JurisdictionOTA's jurisdiction is set forth in statute. Areas where OTA does not have jurisdiction include, but are not limited to, the following:
(a) Whether a California statute is invalid or unenforceable under the United States or California Constitutions, unless a federal or California appellate court has already made such a determination.(b) Whether a provision of the California Constitution is invalid or unenforceable under the United States Constitution, unless a federal or California appellate court has already made such a determination.(c) Whether FTB or CDTFA violated the Information Practices Act (Civil Code section 1798 et seq.), the California Public Records Act, or any similar provision of the law.(d) OTA does not have jurisdiction to determine whether a provision of OTA's Rules for Tax Appeals is invalid, or to refuse to follow the regulation on that basis.(e) Whether the appellant is entitled to a remedy for an Agency's actual or alleged violation of any substantive or procedural right to due process under the law, unless the violation affects the adequacy of a notice, the validity of an action from which a timely appeal was made, or the amount at issue in the appeal. Examples of how to interpret this subdivision include, but are not limited to, the following: (1) OTA does not have jurisdiction to determine whether the appellant is entitled to a remedy on the basis that there was no FTB protest hearing.(2) OTA does not have jurisdiction to determine whether the appellant is entitled to a remedy on the basis that CDTFA failed to provide the appellant the opportunity to discuss the audit at an exit conference, or to discuss the appeal at an appeals conference.(f) Subdivision (e) shall not be constructed to mean: (i) that OTA lacks jurisdiction to 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 action of CDTFA or FTB; or(ii) that OTA lacks jurisdiction to determine the issue of whether an appellant is in fact the taxpayer liable for the tax or fee at issue. Jurisdiction over such matters shall be governed by regulation 30103 and shall not be limited by subdivision (e).(g) An appeal from an FTB notice of proposed assessment or notice of proposed overassessment.(h) An action or decision by another state or local Agency that is not subject to review by FTB or CDTFA.(i) The authority to issue an order for declaratory relief, to issue an advisory Opinion, or to otherwise include in any Opinion a holding or disposition that is advisory or hypothetical in nature.(j) An action or decision by CDTFA, a petition for redistribution of local tax or district tax, or an action or decision by another state Agency, that is subject to review by CDTFA's Appeals Bureau, where the Appeals Bureau decision has not yet been issued.(k) Whether a liability has been or should have been discharged in bankruptcy under the United States Bankruptcy Code.Cal. Code Regs. Tit. 18, § 30104
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 first paragraph and subsection (d), new subsections (d)(1)-(2) and (h) 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 of section and NOTE 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: Article III, Section 3.5, California Constitution; Sections 15600, 15672, 15674, 15676.2 and 15679.5, Government Code; Section 19570, Revenue and Taxation Code; People ex rel. Lynch v. Superior Court (1970) 1 Cal.3d. 910, 912; and Newco Leasing, Inc. v. State Bd. of Equalization (1983) 143 Cal.App.3d 120, 124.
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 first paragraph and subsection (d), new subsections (d)(1)-(2) and (h) 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 of section and Note 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).