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 30107 - Ota Publication of Notices, Forms, and Other Guidance

Cal. Code Regs. tit. 18 § 30107

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Current through Register 2025 Notice Reg. No. 2, January 10, 2025
Section 30107 - Ota Publication of Notices, Forms, and Other Guidance

OTA may generate and issue notices, forms, and other guidance regarding procedures, rules, or processes that affect taxpayers, their representatives, or other members of the public in matters or appeals before OTA.

Cal. Code Regs. Tit. 18, § 30107

1. New section 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).
2. Amendment of section heading, 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: Section 15679, Government Code. Reference: Sections 15672, 15672.2, 15676.2, 15679 and 15679.5, Government Code.

1. New section 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).
2. Amendment of section heading, 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).