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 30605 - Number of Petitions for Rehearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A party may not submit more than one petition for rehearing
				  regarding the same Opinion. In the case of a bifurcated or severed appeal, a
				  party may submit a petition for rehearing with regard to any Opinion issued by
				  OTA, even if OTA issues more than one Opinion, such as in the case of a severed
				  appeal. A party may not submit a petition for rehearing in response to an
				  Opinion on Petition for Rehearing or a Panel's issuance of an Opinion on
				  Rehearing, even if the underlying petition for rehearing was filed by the other
				  party. If OTA receives a submission intended as such a petition for rehearing,
				  OTA must reject the submission. Nothing in this section prevents a party from
				  arguing that the petition for rehearing was improperly granted during the
				  rehearing proceedings in the event a rehearing is granted.
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				  repealed by operation of law on the following day.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				  be repealed by operation of law on the following day.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				  repealed by operation of law on the following day.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 Repealed by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. 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 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: Section
					 15672,
					 Government Code; and Sections
					 19048,
					 19334
					 and
					 19346,
					 Revenue and Taxation Code.