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 30603 - Form and Content of the Petition for Rehearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every petition for rehearing must be in writing, must meet
				  the formatting requirements of regulation 30302, subdivision (d), and must
				  contain the following:
(a) The name or
				names of the party or parties submitting the petition for rehearing;
(b) The address and telephone number of the
				filing party and, if applicable, the filing party's authorized
				representative(s);
(c) Any portion
				of the amount at issue conceded by the filing party;
(d) The signature of each filing party or the
				signature of an authorized representative made on behalf of each filing
				party;
(e) Facts and argument
				explaining why the filing party believes there are grounds for rehearing;
				and
(f) Any relevant evidence to
				support the facts and argument explaining why the filing party believes there
				are grounds for a rehearing.
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				  repealed by operation of law on the following day.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				  be repealed by operation of law on the following day.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				  repealed by operation of law on the following day.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 Repealed by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 subsections (d) and (e), new
				  subsection (f) 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 of subsection (b) 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
					 15672,
					 15679 and
					 15679.5,
					 Government Code; and Sections
					 19048,
					 19334
					 and
					 19346,
					 Revenue and Taxation Code.