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 30105 - Questions of Jurisdiction and Timeliness

Cal. Code Regs. tit. 18 § 30105

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Current through Register 2025 Notice Reg. No. 2, January 10, 2025
Section 30105 - Questions of Jurisdiction and Timeliness
(a) OTA may request additional information and briefing from the parties to an appeal including on issues related to jurisdiction or timeliness.
(b) If OTA accepts an appeal and does not raise any issues regarding jurisdiction or timeliness, any such issues may be raised and addressed in briefing, and if raised, will be determined by OTA.
(c) If there is an issue regarding the timeliness of the appeal or OTA's jurisdiction to hear the appeal, OTA may:
(1) Rule on such issues before it receives briefing pursuant to the general briefing schedule;
(2) Request further information or briefing on such issues;
(3) Direct the parties to address such jurisdictional or timeliness issues in briefs submitted pursuant to the general briefing schedule; or
(4) Take other action as it deems appropriate to determine such issues.

Cal. Code Regs. Tit. 18, § 30105

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 (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, 15676.2, 15674 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 (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).