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 30203 - Time for Submitting an Appeal

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Appeal from an action of FTB. An appeal
				  is timely if it is mailed to or received by OTA within the applicable time
				  period specified in the Revenue and Taxation Code. The Revenue and Taxation
				  Code requires that any appeal must be submitted:
(1) Notice of action (proposed assessment or
				  specified deadline). (A) Within 30 days from the date FTB mails a notice of
				  action upon the protest of a proposed assessment, or (B) within the 30-day
				  period prior to the date indicated on the notice as the deadline for submitting
				  an appeal.
(2) Notice of action
				  (denial of refund). Within 90 days from the date FTB mails a notice of action
				  on cancellation, credit, or refund, or any other notice that denies a claim for
				  a refund of tax, penalties, fees, or interest.
(3) Notice of action (innocent spouse
				  relief). Not later than 30 days from the date FTB mails a notice of the action
				  that grants or denies, in whole or in part, innocent spouse relief. If FTB
				  fails to mail a notice of the action that grants or denies, in whole or in
				  part, innocent spouse relief within six months of the date that the request for
				  innocent spouse relief is filed with FTB, the individual requesting innocent
				  spouse relief may appeal to OTA at any time except that, once FTB mails a
				  notice granting or denying, in whole or in part, innocent spouse relief, any
				  appeal must be filed within 30 days of that notice.
(4) Notice of determination -- finding of
				  jeopardy. Not later than 60 days from the earlier of:
(A) the date FTB mails a notice of its
				  determination on a petition for review of a finding of jeopardy, or
(B) the 91st day
				  after a petition for review of a finding of jeopardy was submitted with
				  FTB.
(5) Notice of
				  determination -- interest abatement (unpaid). Within 30 days from the date FTB
				  mails a notice of determination not to abate interest, or any other notice,
				  that specifically denies the abatement of unpaid interest.
(6) Notice of determination -- interest
				  abatement (paid). Within 90 days from the date FTB mails a notice of
				  determination not to abate interest, or any other notice, that specifically
				  denies a request for abatement of paid interest.
(7) Notice of disallowed interest. Within 90
				  days from the date FTB mails a notice that disallows interest on a
				  refund.
(8) Deemed denial --
				  interest abatement (unpaid or paid). At any time, if FTB failed to act on a
				  request to abate interest within six months after the request was submitted.
				  However, if FTB denies a request to abate interest in writing, the appeal must
				  be submitted within the time period specified in paragraph (5) in the case of
				  unpaid interest, or within the time period specified in paragraph (6) in the
				  case of paid interest.
(9) Deemed
				  denials (refunds): At any time, if FTB failed to act on a claim for a refund of
				  tax, penalties, fees, or interest within six months after the claim was filed
				  (except as provided in paragraph (2).)
(10) Other notices. (A) Within 30 days from
				  the date FTB mails a notice of action affirming a proposed carryover
				  adjustment, or (B) within the date indicated on the notice as the deadline for
				  submitting an appeal.