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 3 - Postponements, Deferrals, and Dismissals
Section 30224 - Request for Reconsideration of an Appeals Bureau Decision

Cal. Code Regs. tit. 18 § 30224

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Current through Register 2025 Notice Reg. No. 2, January 10, 2025
Section 30224 - Request for Reconsideration of an Appeals Bureau Decision
(a) Requests for reconsideration. The parties shall notify OTA in writing if CDTFA accepts a request for reconsideration of an Appeals Bureau decision or supplemental decision, or if the Appeals Bureau elects to issue a revised or supplemental decision on its own discretion and, upon such notification, the appeal before OTA will be closed.
(b) Revised or supplemental Appeals Bureau decision. When the Appeals Bureau issues a revised or supplemental decision, whether on its own discretion or in response to a request for reconsideration, or notifies the party filing a request for reconsideration in writing that the request for reconsideration is not accepted, the time for submitting an appeal will restart pursuant to the relevant provisions of regulation 30203.

Cal. Code Regs. Tit. 18, § 30224

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 section and 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 heading and 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 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 15672 and 15674, Government Code; and Sections 6562, 7711, 8852, 30262, 38443, 40093, 41087, 43303, 45303, 46353, 50116, 55083 and 60352, 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 section and 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 heading and 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).