California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 4 - Briefing Schedules and Procedures › Article 1 - General Briefing Schedule › Section 30301 - Application of Chapter

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Generally. The general briefing schedule in this chapter applies to all appeals
				  from an action of FTB or CDTFA, unless the appeal involves an innocent spouse
				  determination. However, OTA may modify the briefing schedule or request
				  additional briefing or evidence pursuant to OTA's Rules for Tax Appeals. In the
				  case of a petition for redistribution of local or district tax, OTA will also
				  provide a copy of the briefing schedule to the retailer whose allocations are
				  the subject of the petition.
(b)
				  Jeopardy determination. If an appeal involves a jeopardy determination, OTA may
				  compose a suitable briefing schedule after consideration of all the facts and
				  circumstances of that appeal.
1. New
					 article 3 (sections
					 30301-30305) 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					 repealed by operation of law on the following day.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 3
					 (sections 30301-30305) 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					 be repealed by operation of law on the following day.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
					 3 (sections
					 30301-30305) 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					 repealed by operation of law on the following day.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 3 (sections
					 30301-30305) and repealer of
					 section by operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 1).
5. New chapter 4 (articles 1-2, sections
					 30301-30316), article 1 (sections
					 30301-30304) 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 subsection (a) 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
						22973.1,
						22977.2
						and
						22979,
						Business and Professions Code; Sections
						15672,
						15674,
						15676.2,
						15679 and
						15679.5,
						Government Code; and Sections
						20,
						6538,
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.