Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 4.1 - Office of Tax Appeals' Rules for Tax Appeals
Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims
Section 30701 - Jurisdiction

Cal. Code Regs. tit. 18 § 30701

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Current through Register 2025 Notice Reg. No. 2, January 10, 2025
Section 30701 - Jurisdiction

This chapter applies to reimbursement claims filed under any program that, pursuant to OTA's authorizing legislation (part 9.5 of division 3 of title 2 of the Government Code), is within OTA's jurisdiction to review such a reimbursement claim. OTA's jurisdiction includes, but is not limited to, reimbursement claims filed pursuant to the:

(a) Administration of Franchise and Income Tax Laws (Revenue and Taxation Code sections 17001- 18181, 18401- 19802, and 23001- 25141).
(b) Cigarette and Tobacco Products Tax Law (part 13 of division 2 of the Revenue and Taxation Code).
(c) Diesel Fuel Tax Law (part 31 of division 2 of the Revenue and Taxation Code).
(d) Emergency Telephone Users Surcharge Law (part 20 of division 2 of the Revenue and Taxation Code).
(e) Energy Resources Surcharge Law (part 19 of division 2 of the Revenue and Taxation Code).
(f) Integrated Waste Management Fee Law (part 23 of division 2 of the Revenue and Taxation Code).
(g) Motor Vehicle Fuel Tax Law (part 2 of division 2 of the Revenue and Taxation Code).
(h) Oil Spill Response, Prevention, and Administration Fee Law (part 24 of division 2 of the Revenue and Taxation Code).
(i) Sales and Use Tax Law (part 1 of division 2 of the Revenue and Taxation Code).
(j) Transactions and Use Tax Law and Additional Local Taxes (parts 1.6 and 1.7 of division 2 of the Revenue and Taxation Code).
(k) Underground Storage Tank Maintenance Fee Law (part 26 of division 2 of the Revenue and Taxation Code).
(l) Use Fuel Tax Law (part 3 of division 2 of the Revenue and Taxation Code).
(m) Fees collected pursuant to the Fee Collection Procedures Law (part 30 of division 2 of the Revenue and Taxation Code), including those fees specified in California Code of Regulations, title 18, section 3500.
(n) Taxes and fees collected pursuant to the Hazardous Substances Tax Law (part 22 of division 2 of the Revenue and Taxation Code), including, but not limited to, the Hazardous Substances Tax, the Childhood Lead Poisoning Prevention Fee (chapter 5 of part 5 of division 103 of the Health and Safety Code), and the Occupational Lead Poisoning Prevention Fee (chapter 2 of part 5 of division 103 of the Health and Safety Code).

Cal. Code Regs. Tit. 18, § 30701

1. New article 7 (sections 30701-30711) and section filed 1-5-2018 as an emergency; operative 1-5-2018 (Register 2018, No. 1). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be repealed by operation of law on the following day.
2. New article 7 (sections 30701-30711) and section refiled 5-8-2018 as an emergency; operative 7-6-2018 (Register 2018, No. 19). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 10-4-2018 or emergency language will be repealed by operation of law on the following day.
3. New article 7 (sections 30701-30711) and section refiled 9-10-2018 as an emergency; operative 10-4-2018 (Register 2018, No. 37). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 1-2-2019 or emergency language will be repealed by operation of law on the following day.
4. Repealer of division 4, chapter 1, article 7 (sections 30701-30711) and repealer of section by operation of Government Code section 11346.1(g) (Register 2019, No. 1).
5. New chapter 8 (sections 30701-30707) and 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).
6. 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).
7. Amendment of chapter 8 heading and repealer and 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 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 15670, 15672, 15674, 15676 and 15679.5, Government Code; and Sections 20, 7091, 7156, 8269, 9269, 19047, 19085, 19333, 19345, 21013, 30458.9, 38708, 40209, 41169, 43520, 45865, 46620, 50156.9, 55330 and 60630, Revenue and Taxation Code.

1. New article 7 (sections 30701-30711) and section filed 1-5-2018 as an emergency; operative 1-5-2018 (Register 2018, No. 1). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be repealed by operation of law on the following day.
2. New article 7 (sections 30701-30711) and section refiled 5-8-2018 as an emergency; operative 7-6-2018 (Register 2018, No. 19). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 10-4-2018 or emergency language will be repealed by operation of law on the following day.
3. New article 7 (sections 30701-30711) and section refiled 9-10-2018 as an emergency; operative 10-4-2018 (Register 2018, No. 37). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 1-2-2019 or emergency language will be repealed by operation of law on the following day.
4. Repealer of division 4, chapter 1, article 7 (sections 30701-30711) and repealer of section by operation of Government Code section 11346.1(g) (Register 2019, No. 1).
5. New chapter 8 (sections 30701-30707) and 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).
6. 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).
7. Amendment of chapter 8 heading and repealer and 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).