California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 3 - Appeal Requirements and Procedures › Article 1 - Filing an Appeal › Section 30202 - Methods for Delivery of Written Documents and Correspondence

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Appeals,
				  petitions for rehearing, briefs, and related documents and correspondence
				  should be submitted to OTA electronically on OTA's website at:
				  appeal.ota.ca.gov. Alternative options for submitting documents and
				  correspondence are via mail or fax, as provided below, or in accordance with
				  instructions provided on OTA's website. The submitting party should retain a
				  copy of the documents and evidence of the date of the submission, such as proof
				  of mailing or a facsimile confirmation page.
STATE OF CALIFORNIA, OFFICE OF TAX APPEALS
P.O. BOX 989880
WEST SACRAMENTO, CA 95798-9880
FACSIMILE: (916) 492-2089
(b) OTA may accept properly addressed appeal
				  correspondence that is timely but erroneously delivered by a mail carrier to
				  the wrong address, provided the recipient promptly forwards the mail to OTA and
				  it is received by the recipient before any applicable due date.
(c) Unless otherwise directed by OTA, proof
				  of physical delivery to a mailing address other than the address specified in
				  subdivision (a) is not sufficient to establish timely filing with OTA. For
				  purposes of this regulation, mail addressed to a physical office location of
				  OTA, or to any location other than the address specified in subdivision (a), is
				  not considered a proper address for delivery of appeal
				  correspondence.
(d) When OTA's
				  Rules for Tax Appeals require a written notification or written acknowledgment
				  to one or more parties during the course of an appeal, "mail," as defined in
				  regulation 30102, will be used, unless a party requests and OTA agrees to
				  provide notification and acknowledgment by another method.
(e) Unless and until a party notifies OTA in
				  writing that they do not agree to electronic notice, email or other electronic
				  notice shall be considered proper notice of any action by OTA to that
				  party.
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 subsection (a), new
					 subsection (b), subsection relettering, amendment of newly designated
					 subsection (c) and amendment of 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: Sections
						15679.5,
						22973.1,
						22977.2
						and
						22979,
						Business and Professions Code; Sections
						15672,
						15674,
						15676.2
						and
						15679.5,
						Government Code; and Sections
						20,
						6561.5,
						6566,
						7710.5,
						8851.5,
						19045,
						19047,
						19048,
						19085,
						19087,
						19104,
						19331,
						19333,
						19334,
						19345,
						19346,
						20645,
						30261.5,
						38442,
						40092,
						41086,
						41091,
						43302,
						45302,
						46352,
						50115,
						55082
						and
						60351,
						Revenue and Taxation Code.