reglab/statecodes huggingface dataset:
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 7 - Petitions for Rehearing › Section 30601 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Definitions.
				The following definitions shall apply to Chapters 7 of OTA's Rules for Tax
				Appeals.
(1) Filing Party. A filing party is
				a party who files a timely petition for rehearing. There may be more than one
				filing party.
(2) Non-filing Party.
				A non-filing party is a party who does not timely file a petition for
				rehearing. There may be more than one non-filing party.
(3) Opinion on Petition for Rehearing. An
				"Opinion on Petition for Rehearing" is an Opinion that provides the basis of a
				Panel's decision to grant or deny a rehearing.
(4) Opinion on Rehearing. An "Opinion on
				Rehearing" is an Opinion on the new rehearing appeal before OTA, and it is
				issued after the Panel's decision to grant a rehearing.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 7 - Petitions for Rehearing › Section 30602.1 - General Briefing for Petitions for Rehearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General application. Regulation 30302
				applies to the administration of this regulation and to any documents submitted
				under this regulation.
(b) Briefing
				Schedule. The following briefing schedule applies when a party files a
				perfected petition for rehearing:
(1) Filing
				party's petition for rehearing. Unless otherwise directed by OTA, the filing
				party will not be permitted to submit any additional briefing or evidence after
				the submission of a perfected petition for rehearing.
(2) Non-filing party's reply brief. Not later
				than 30 days from the date on which OTA acknowledges receipt of a perfected
				petition for rehearing, each non-filing party may file a reply brief to the
				petition for rehearing.
(3) More
				than one filing party. If there is more than one filing party, then each
				non-filing party may file a reply brief to each petition for rehearing under
				the requirements of paragraph (2).
(4) Conclusion of briefing. After OTA's
				receipt of the reply brief, the briefing process is concluded unless OTA
				requests additional briefing or evidence.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 7 - Petitions for Rehearing › Section 30604 - Grounds for Rehearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				A rehearing will be granted where one of the following grounds for a rehearing
				exists and materially affects the substantial rights of the party seeking a
				rehearing:
(1) An irregularity in the appeal
				proceedings which occurred prior to issuance of the Opinion and prevented fair
				consideration of the appeal;
(2) An
				accident or surprise, occurring during the appeal proceedings and prior to the
				issuance of the Opinion, which ordinary caution could not have
				prevented;
(3) Newly discovered
				evidence, material to the appeal, which the party could not have reasonably
				discovered and provided prior to issuance of the Opinion;
(4) Insufficient evidence to justify the
				Opinion;
(5) The Opinion is
				contrary to law; or
(6) An error in
				law in the OTA appeals hearing or proceeding.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 7 - Petitions for Rehearing › Section 30607 - Briefing on a Granted Rehearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General application. The general
				requirements of regulation 30302 apply to the administration of this regulation
				and to any documents submitted under this regulation.
(b) Briefing schedule; single petition
				granted. After a Panel grants a single petition for rehearing, the following
				briefing schedule applies:
(1) Filing party's
				opening brief. The filing party may submit an opening brief not later than 30
				days from the date on which the petition for rehearing was granted.
(2) Non-filing party's opening brief. The
				non-filing party may submit an opening brief not later than 30 days from the
				date OTA acknowledges receipt of the filing party's opening brief.
(3) Filing party's reply brief. The filing
				party may submit a reply brief not later than 30 days from the date on which
				OTA acknowledges receipt of the non-filing party's opening brief. OTA will
				acknowledge receipt of the filing party's reply brief and the briefing period
				shall conclude unless additional briefing is requested.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30703 - Appeals from Cdtfa. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New 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 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 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. Repealed by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
5. 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. Repealer 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).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: Sections
					 15670,
					 15674 and
					 15676,
					 Government Code; and Sections
					 7091,
					 7156,
					 8269,
					 9269,
					 30458.9,
					 38708,
					 40209,
					 41169,
					 43520,
					 45865,
					 46620,
					 50156.9,
					 55330
					 and
					 60630,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30704 - Determination of Reasonable Fees. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New 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 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 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. Repealed by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
5. 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. Repealer 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).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: Sections
					 15672 and
					 15674,
					 Government Code; and Sections
					 7091,
					 7156,
					 8269,
					 9269,
					 19717,
					 30458.9,
					 38708,
					 40209,
					 41169,
					 43520,
					 45865,
					 46620,
					 50156.9,
					 55330
					 and
					 60630,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30705 - Reimbursement Claim Procedure

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Time to file. A reimbursement claim must
				be submitted to OTA in writing.
(1) Appeals
				from an action of FTB. The claim cannot be submitted before FTB has filed an
				opening brief. The claim must be submitted no later than one year after the
				appeal is withdrawn, dismissed, or after the Opinion becomes final. A claim
				submitted after FTB has filed an opening brief and prior to the date OTA issues
				an Opinion resolving the appeal shall be deferred until 30 days after the
				earlier of:
(1) the date the
				appeal is withdrawn, dismissed, or otherwise resolved without an Opinion;
				or
(2) the date the Opinion or, if
				applicable, Opinion on Rehearing, becomes final.
(2) Appeals from an actions of CDTFA. The
				claim must be submitted after the Opinion becomes final and no later than one
				year after the date the Opinion became final.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30705.5 - Panel on Reimbursement Claim

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Generally. To the extent possible, a
				Panel assigned to a reimbursement claim shall consist of a Presiding ALJ, a
				Panel Member who was not on the original Panel, and the Lead Panel Member who
				authored the Opinion that is subject to the reimbursement claim. A Presiding
				ALJ or the Chief Counsel may delegate the Presiding ALJ's role on the Panel to
				a Panel Member who was not on the original Panel. Any Panel Member added
				pursuant to this subdivision will be randomly selected as set forth in
				regulation 30436.
(b) Claim filed
				prior to Opinion. If a Panel was not previously assigned to the underlying
				appeal subject to the reimbursement claim, then a new Panel will be assigned
				pursuant to regulation 30436. Nevertheless, a Panel shall not be assigned prior
				to expiration of any deferral periods set forth in subdivision (a)(1) of
				regulation 30705.
(c) Opinion on
				Petition for Rehearing. If a Panel issued an Opinion on Petition for Rehearing
				in connection with the underlying appeal, that same Panel may decide the
				Opinion on Reimbursement Claim.
(d)
				Opinion on Reimbursement Claim. An "Opinion on Reimbursement Claim" is an
				Opinion that provides the basis of a Panel's decision on a reimbursement claim
				submitted under this chapter.
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
					 15676.2,
					 15679 and
					 15679.5,
					 Government Code. Reference: Sections
					 15672,
					 15674,
					 15675,
					 15676.2,
					 15679 and
					 15679.5,
					 Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30708 - General Procedures. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New 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 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 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. Repealed by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: Sections
					 11400, et seq., 11500, et seq.,
					 15606, 15670, 15672, 15674, 15676 and 15679, Government Code; and Sections
					 20,
					 18533,
					 19043.5,
					 19045,
					 19047,
					 19048,
					 19084,
					 19085,
					 19087,
					 19104,
					 19324,
					 19331,
					 19333,
					 19334,
					 19335,
					 19343,
					 19345,
					 19346
					 and
					 20645,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30709 - Application of Ethics Codes. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New 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 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 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. Repealed by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: California Constitution Article VI, Section
					 18, Subdivision (m); and Sections
					 11475,
					 11475.10,
					 11475.20,
					 11475.30,
					 11475.40,
					 11475.50,
					 11475.60,
					 11475.70,
					 15606,
					 15670,
					 15672,
					 15674,
					 15676 and
					 15679,
					 Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30710 - Posting of the Hearing Schedule on Ota's Website. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New 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 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 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. Repealed by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: Sections
					 11400 and
					 11425.2,
					 Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30711 - Closing an Oral Hearing. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New 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 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 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. Repealed by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: Sections
					 11400,
					 11425.50
					 and
					 11500,
					 Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30801 - Definitions. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New 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 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 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. Repealed by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: Sections
					 15671 and
					 15672,
					 Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30804 - Appeal to Ota in Petition for Redistribution. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New 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 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 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. Repealed by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: Sections
					 15570.54,
					 15672 and
					 15674,
					 Government Code; and Sections
					 7202,
					 7203,
					 7261
					 and
					 7262,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30805 - Requirements for Appeals to Ota. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New 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 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 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. Repealed by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: Sections
					 22973.1,
					 22977.2
					 and
					 22979,
					 Business and Professions Code; Sections
					 11440.20,
					 15672,
					 15674,
					 15676 and
					 15678,
					 Government Code; and Sections
					 214.01,
					 254.6,
					 6486,
					 6515,
					 6539,
					 6561.5,
					 6566,
					 6904,
					 6906,
					 7663,
					 7671,
					 7707,
					 7710.5,
					 7712,
					 8129,
					 8781,
					 8805,
					 8829,
					 8851.5,
					 8855,
					 9153,
					 30206,
					 30225,
					 30244,
					 30261.5,
					 30265,
					 30363,
					 30365,
					 38416,
					 38425,
					 38434,
					 38442,
					 38447,
					 38603,
					 38605,
					 40076,
					 40085,
					 40092,
					 40097,
					 40113,
					 40115,
					 41075,
					 41084,
					 41086,
					 41091,
					 41102,
					 41104,
					 43201,
					 43302,
					 43307,
					 43452,
					 43454,
					 45201,
					 45302,
					 45307,
					 45652,
					 45654,
					 46202,
					 46255,
					 46352,
					 46357,
					 46503,
					 46505,
					 50113,
					 50115,
					 50120,
					 50140,
					 50142,
					 55061,
					 55082,
					 55087,
					 55222,
					 55224,
					 60173,
					 60304,
					 60311,
					 60340,
					 60351,
					 60354
					 and
					 60523,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30809 - Briefs. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New article
				  4 (sections
				  30809-30816) 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 4
				  (sections 30809-30816) 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
				  4 (sections
				  30809-30816) 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. Repealed by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: Sections
					 22973.1,
					 22977.2
					 and
					 22979,
					 Business and Professions Code; Sections
					 15570.54,
					 15672 and
					 15674,
					 Government Code; Section
					 25215.45,
					 Health and Safety Code; and Sections
					 254.6,
					 271,
					 6538,
					 6561,
					 6901,
					 6906,
					 6981,
					 7081,
					 7700,
					 7710,
					 8126,
					 8191,
					 8828,
					 8851,
					 9151,
					 9196,
					 30175,
					 30176,
					 30176.1,
					 30176.2,
					 30177,
					 30243,
					 30261,
					 30361,
					 30365,
					 38433,
					 38441,
					 38601,
					 38605,
					 38631,
					 40091,
					 40111,
					 40115,
					 40121,
					 41085,
					 41100,
					 41104,
					 41107,
					 43301,
					 43351,
					 43451,
					 43451.5,
					 43452,
					 43454,
					 43491,
					 45301,
					 45352,
					 45651,
					 45654,
					 45801,
					 46302,
					 46351,
					 46501,
					 46505,
					 46551,
					 50114,
					 50120.2,
					 50139,
					 50139.5,
					 50142,
					 50151,
					 55081,
					 55102,
					 55221,
					 55221.5,
					 55224,
					 55281,
					 60332,
					 60350,
					 60501,
					 60502,
					 60505,
					 60521
					 and
					 60581,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30810 - Requirements for Briefs. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New 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 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 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. Repealed by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: Sections
					 22973.1,
					 22977.2
					 and
					 22979,
					 Business and Professions Code; Sections
					 11415.40,
					 11440.20,
					 15570.54,
					 15672 and
					 15674,
					 Government Code; Section
					 25215.45,
					 Health and Safety Code; and Sections
					 254.6,
					 271,
					 6538,
					 6561,
					 6901,
					 6906,
					 6981,
					 7081,
					 7700,
					 7710,
					 8126,
					 8191,
					 8828,
					 8851,
					 9151,
					 9196,
					 30175,
					 30176,
					 30176.1,
					 30176.2,
					 30177,
					 30243,
					 30261,
					 30361,
					 30365,
					 38433,
					 38441,
					 38601,
					 38605,
					 38631,
					 40091,
					 40111,
					 40115,
					 40121,
					 41085,
					 41100,
					 41104,
					 41107,
					 43301,
					 43351,
					 43451,
					 43451.5,
					 43452,
					 43454,
					 43491,
					 45301,
					 45352,
					 45651,
					 45654,
					 45801,
					 46302,
					 46351,
					 46501,
					 46505,
					 46551,
					 50114,
					 50120.2,
					 50139,
					 50139.5,
					 50142,
					 50151,
					 55081,
					 55102,
					 55221,
					 55221.5,
					 55224,
					 55281,
					 60332,
					 60350,
					 60501,
					 60502,
					 60505,
					 60521
					 and
					 60581,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30811 - Request for Oral Hearing Before Ota. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New 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 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 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. Repealed by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: Sections
					 22973.1,
					 22977.2
					 and
					 22979,
					 Business and Professions Code; Sections
					 11415.40. 11440.20, 15570.54,
					 15672 and 15674, Government Code; Section
					 25215.45,
					 Health and Safety Code; and Sections
					 254.6,
					 271,
					 6538,
					 6538.5,
					 6561,
					 6562,
					 6901,
					 6906,
					 6981,
					 7081,
					 7700,
					 7700.5,
					 7710,
					 7711,
					 8126,
					 8191,
					 8828,
					 8828.5,
					 8851,
					 8852,
					 9151,
					 9196,
					 30175,
					 30176,
					 30176.1,
					 30176.2,
					 30177,
					 30243,
					 30243.5,
					 30261,
					 30262,
					 30361,
					 30365,
					 38433,
					 38435,
					 38441,
					 38443,
					 38601,
					 38605,
					 38631,
					 40091,
					 40093,
					 40111,
					 40115,
					 40121,
					 41085,
					 41087,
					 41100,
					 41104,
					 41107,
					 43301,
					 43303,
					 43351,
					 43352,
					 43451,
					 43451.5,
					 43452,
					 43454,
					 43491,
					 45301,
					 45303,
					 45352,
					 45353,
					 45651,
					 45654,
					 45801,
					 46302,
					 46303,
					 46351,
					 46353,
					 46501,
					 46505,
					 46551,
					 50114,
					 50116,
					 50120.2,
					 50120.3,
					 50139,
					 50139.5,
					 50142,
					 50151,
					 55081,
					 55083,
					 55102,
					 55103,
					 55221,
					 55221.5,
					 55281,
					 60332,
					 60333,
					 60350,
					 60352,
					 60501,
					 60502,
					 60505,
					 60521
					 and
					 60581,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30812 - Settlement Proposal. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New 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 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 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. Repealed by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: Sections
					 22973.1,
					 22977.2
					 and
					 22979,
					 Business and Professions Code; Section
					 15672,
					 Government Code; and Sections
					 254.6,
					 6537,
					 6564,
					 7093.5,
					 7699,
					 7712,
					 8853,
					 8827,
					 9271,
					 30174,
					 30242,
					 30263,
					 30459.1,
					 38432,
					 38445,
					 40095,
					 40211,
					 41089,
					 41171,
					 43305,
					 43350,
					 43522,
					 45305,
					 45351,
					 45867,
					 46301,
					 46355,
					 46622,
					 50118,
					 50120.1,
					 50156.11,
					 55085,
					 55101,
					 55332,
					 60331,
					 60354
					 and
					 60636,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30824 - General Procedures. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New 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 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 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. Repealed by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: Sections
					 15674 and
					 15679.5,
					 Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30825 - Application of Ethics Codes. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New 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 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 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. Repealed by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: Sections
					 15670,
					 15674 and
					 15679.5,
					 Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30826 - Programs. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New article
				  8 (sections
				  30826-30831) 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 8
				  (sections 30826-30831) 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
				  8 (sections
				  30826-30831) 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. Repealed by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: Sections
					 15672 and
					 15674,
					 Government Code; and Sections
					 7091,
					 7156,
					 8269,
					 9269,
					 30458.9,
					 38708,
					 40209,
					 41169,
					 43520,
					 45865,
					 46620,
					 50156.9,
					 55330
					 and
					 60630,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30827 - Eligible Claims. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New 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 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 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. Repealed by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: Sections
					 15672 and
					 15674,
					 Government Code; and Sections
					 7091,
					 7156,
					 8269,
					 9269,
					 30458.9,
					 38708,
					 40209,
					 41169,
					 43520,
					 45865,
					 46620,
					 50156.9,
					 55330
					 and
					 60630,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30828 - Reasonable Fees. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New 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 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 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. Repealed by
				  operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
Note: Authority cited: Section
					 15679,
					 Government Code. Reference: Sections
					 15672 and
					 15674,
					 Government Code; Sections
					 7091,
					 7156,
					 8269,
					 9269,
					 30458.9,
					 38708,
					 40209,
					 41169,
					 43520,
					 45865,
					 46620,
					 50156.9,
					 55330
					 and
					 60630,
					 Revenue and Taxation Code.