Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 4.1 - Office of Tax Appeals' Rules for Tax AppealsChapter 3 - Appeal Requirements and Procedures
Article 1.5 - Small Case Program
Section 30209.05 - Definitions

Cal. Code Regs. tit. 18 § 30209.05

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Current through Register 2025 Notice Reg. No. 2, January 10, 2025
Section 30209.05 - Definitions

For purposes of this article the following definitions shall apply:

(a) "Gross receipts" means and includes all gross receipts reported on the taxpayer's federal income tax return, and all gross receipts reportable for federal income tax purposes.
(b) "Small Case Program" means the process authorized by Government Code section 15676.2 under which a taxpayer filing an appeal with OTA may opt to appear before one Panel Member.

Cal. Code Regs. Tit. 18, § 30209.05

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: Section 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).