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 30701 - Jurisdiction

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
This chapter applies to reimbursement claims filed under any
				  program that, pursuant to OTA's authorizing legislation (part 9.5 of division 3
				  of title 2 of the Government Code), is within OTA's jurisdiction to review such
				  a reimbursement claim. OTA's jurisdiction includes, but is not limited to,
				  reimbursement claims filed pursuant to the:
(a) Administration of Franchise and Income
				Tax Laws (Revenue and Taxation Code sections
				17001-
				18181,
				18401-
				19802,
				and
				23001-
				25141).
(b) Cigarette and Tobacco Products Tax Law
				(part 13 of division 2 of the Revenue and Taxation Code).
(c) Diesel Fuel Tax Law (part 31 of division
				2 of the Revenue and Taxation Code).
(d) Emergency Telephone Users Surcharge Law
				(part 20 of division 2 of the Revenue and Taxation Code).
(e) Energy Resources Surcharge Law (part 19
				of division 2 of the Revenue and Taxation Code).
(f) Integrated Waste Management Fee Law (part
				23 of division 2 of the Revenue and Taxation Code).
(g) Motor Vehicle Fuel Tax Law (part 2 of
				division 2 of the Revenue and Taxation Code).
(h) Oil Spill Response, Prevention, and
				Administration Fee Law (part 24 of division 2 of the Revenue and Taxation
				Code).
(i) Sales and Use Tax Law
				(part 1 of division 2 of the Revenue and Taxation Code).
(j) Transactions and Use Tax Law and
				Additional Local Taxes (parts 1.6 and 1.7 of division 2 of the Revenue and
				Taxation Code).
(k) Underground
				Storage Tank Maintenance Fee Law (part 26 of division 2 of the Revenue and
				Taxation Code).
(l) Use Fuel Tax
				Law (part 3 of division 2 of the Revenue and Taxation Code).
(m) Fees collected pursuant to the Fee
				Collection Procedures Law (part 30 of division 2 of the Revenue and Taxation
				Code), including those fees specified in California Code of Regulations, title
				18, section
				3500.
(n) Taxes and fees collected pursuant to the
				Hazardous Substances Tax Law (part 22 of division 2 of the Revenue and Taxation
				Code), including, but not limited to, the Hazardous Substances Tax, the
				Childhood Lead Poisoning Prevention Fee (chapter 5 of part 5 of division 103 of
				the Health and Safety Code), and the Occupational Lead Poisoning Prevention Fee
				(chapter 2 of part 5 of division 103 of the Health and Safety Code).
1. New article
				  7 (sections
				  30701-30711) 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 7
				  (sections 30701-30711) 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
				  7 (sections
				  30701-30711) 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. Repealer of
				  division 4, chapter 1, article 7 (sections
				  30701-30711) and repealer of
				  section by operation of Government Code section
				  11346.1(g)
				  (Register 2019, No. 1).
5. New chapter 8 (sections
				  30701-30707) and 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 of chapter 8 heading and
				  repealer and 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
					 15670,
					 15672,
					 15674,
					 15676 and
					 15679.5,
					 Government Code; and Sections
					 20,
					 7091,
					 7156,
					 8269,
					 9269,
					 19047,
					 19085,
					 19333,
					 19345,
					 21013,
					 30458.9,
					 38708,
					 40209,
					 41169,
					 43520,
					 45865,
					 46620,
					 50156.9,
					 55330
					 and
					 60630,
					 Revenue and Taxation Code.