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 30702 - Appeals from an Action of FTB or Cdtfa

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
For reimbursement claims from an action of FTB or CDTFA, only
				  those fees and expenses incurred after the date of a notice of determination,
				  notice of proposed deficiency assessment, jeopardy assessment, or denial of a
				  claim for refund are eligible for reimbursement. Reimbursable fees and expenses
				  related to an appeal before OTA do not include fees and expenses incurred in
				  cases where an appeal has been submitted but is resolved before the submission
				  of the Agency's opening brief. Fees and expenses are reimbursable only if a
				  Panel issues a finding in writing that the action taken by FTB or CDTFA was
				  unreasonable. To determine whether the Agency has been unreasonable, a Panel
				  will consider whether the Agency has established that its position was
				  substantially justified. An appellant whose appeal was not granted does not
				  have an eligible claim.
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				  repealed by operation of law on the following day.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				  be repealed by operation of law on the following day.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				  repealed by operation of law on the following day.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 Repealed by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 heading, 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 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
					 15670,
					 15672,
					 15674,
					 15676 and
					 15679.5,
					 Government Code; and Sections
					 20,
					 7091,
					 7156,
					 8269,
					 9269,
					 18533,
					 19043.5,
					 19047,
					 19085,
					 19104,
					 19324,
					 19331,
					 19333,
					 19334,
					 19343,
					 19345,
					 19346,
					 21013,
					 30458.9,
					 38708,
					 40209,
					 41169,
					 43520,
					 45865,
					 46620,
					 50156.9,
					 55330
					 and
					 60630,
					 Revenue and Taxation Code.