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 30806 - Authority of Ota and Burden of Proof. [Repealed]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				  repealed by operation of law on the following day.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				  be repealed by operation of law on the following day.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				  repealed by operation of law on the following day.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 Repealed by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,
					 22974.7,
					 22977.2,
					 22978.7,
					 22979
					 and
					 22979.7,
					 Business and Professions Code; Sections
					 15570.54,
					 15672 and
					 15674,
					 Government Code; Section
					 25215.45,
					 Health and Safety Code; and Sections
					 20,
					 254.6,
					 271,
					 6480.4,
					 6485,
					 6514,
					 6514.1,
					 6538,
					 6538.5,
					 6561,
					 6562,
					 6901,
					 6906,
					 6981,
					 7209,
					 7662,
					 7673,
					 7700,
					 7700.5,
					 7710,
					 7711,
					 8126,
					 8191,
					 8780,
					 8804,
					 8828,
					 8828.5,
					 8851,
					 8852,
					 9151,
					 9196,
					 30176,
					 30176.1,
					 30176.2,
					 30175,
					 30177,
					 30205,
					 30224,
					 30243,
					 30243.5,
					 30261,
					 30262,
					 30361,
					 30365,
					 38415,
					 38424,
					 38433,
					 38435,
					 38441,
					 38443,
					 38601,
					 38605,
					 38631,
					 40075,
					 40084,
					 40091,
					 40093,
					 40111,
					 40115,
					 40121,
					 41074,
					 41083,
					 41085,
					 41087,
					 41100,
					 41104,
					 41107,
					 43201,
					 43301,
					 43303,
					 43351,
					 43352,
					 43451,
					 43451.5,
					 43452,
					 43454,
					 43491,
					 45201,
					 45301,
					 45303,
					 45352,
					 45353,
					 45651,
					 45654,
					 45801,
					 46201,
					 46254,
					 46302,
					 46303,
					 46351,
					 46353,
					 46501,
					 46505,
					 46551,
					 50113,
					 50114,
					 50116,
					 50120.2,
					 50120.3,
					 50139,
					 50139.5,
					 50142,
					 50151,
					 55061,
					 55081,
					 55083,
					 55102,
					 55103,
					 55221,
					 55221.5,
					 55224,
					 55281,
					 60303,
					 60313,
					 60332,
					 60333,
					 60350,
					 60352,
					 60501,
					 60502,
					 60505,
					 60521
					 and
					 60581,
					 Revenue and Taxation Code.