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 30602 - Time for Filing a Petition for Rehearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A petition for rehearing is timely if it is mailed within the
				  30-day period described in regulation 30505. The filing party should obtain and
				  retain proof of timely mailing. OTA will provide all parties with notification
				  of its receipt of a petition for rehearing. If OTA finds that a timely petition
				  for rehearing does not satisfy the requirements of regulation 30603, its
				  notification of receipt will explain the deficiency and will allow the party
				  who submitted the petition 30 days to cure the deficiency and satisfy the
				  requirements of regulation 30603. If, by the end of that additional 30-day
				  period, the filing party has not provided sufficient information to satisfy the
				  requirements of regulation 30603, OTA will reject the petition and mail written
				  notification to the parties of that rejection, unless OTA determines that the
				  petition substantially complies with regulation 30603, or that other good cause
				  exists to accept the petition for 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				  repealed by operation of law on the following day.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				  be repealed by operation of law on the following day.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				  repealed by operation of law on the following day.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 Repealed by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 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 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 and
					 15679.5,
					 Government Code; and Sections
					 19048,
					 19334
					 and
					 19346,
					 Revenue and Taxation Code.