California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 2 - General Applicability, Definitions, and Jurisdiction › Article 1 - Application of Division 4.1, Definitions, and Jurisdiction › Section 30101 - Application of Division 4.1

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
OTA's Rules for Tax Appeals apply to appeals, petitions for
					 rehearing, and related claims for reimbursement, submitted to, or subject to
					 the jurisdiction of, OTA pursuant to:
(a) The Administration of Franchise and
				  Income Tax Laws (part 10.2 of division 2 of the Revenue and Taxation
				  Code).
(b) OTA's authorizing
				  legislation (part 9.5 of division 3 of title 2 of the Government
				  Code).
(c) An appeal of a tax or
				  fee program administered by CDTFA. For purposes of this subdivision, a tax or
				  fee program administered by CDTFA includes, but is not limited to any of the
				  following:
(1) Cannabis Tax (part 14.5 of
				  division 2 of the Revenue and Taxation Code).
(2) Cigarette and Tobacco Products Tax Law
				  (part 13 of division 2 of the Revenue and Taxation Code).
(3) Cigarette and Tobacco Products Licensing
				  Act (division 8.6 of the Business and Professions Code).
(4) Diesel Fuel Tax Law (part 31 of division
				  2 of the Revenue and Taxation Code).
(5) Emergency Telephone Users Surcharge Law
				  (part 20 of division 2 of the Revenue and Taxation Code).
(6) Energy Resources Surcharge Law (part 19
				  of division 2 of the Revenue and Taxation Code).
(7) Integrated Waste Management Fee Law (part
				  23 of division 2 of the Revenue and Taxation Code).
(8) Lead-Acid Battery Recycling Act (article
				  10.5 of chapter 6.5 of division 20 of the Health & Safety Code).
(9) Motor Vehicle Fuel Tax Law (part 2 of
				  division 2 of the Revenue and Taxation Code).
(10) Oil Spill Response, Prevention, and
				  Administration Fees Law (part 24 of division 2 of the Revenue and Taxation
				  Code).
(11) Sales and Use Tax Law
				  (part 1 of division 2 of the Revenue and Taxation Code).
(12) Transactions and Use Tax Law and
				  Additional Local Taxes (parts 1.6 and 1.7 of division 2 of the Revenue and
				  Taxation Code).
(13) Underground
				  Storage Tank Maintenance Fee Law (part 26 of division 2 of the Revenue and
				  Taxation Code).
(14) Uniform Local
				  Sales and Use Tax Law (part 1.5 of division 2 of the Revenue and Taxation
				  Code).
(15) Use Fuel Tax Law (part
				  3 of division 2 of the Revenue and Taxation Code).
(16) Taxes and fees collected pursuant to the
				  Fee Collection Procedures Law (part 30 of division 2 of the Revenue and
				  Taxation Code), including those specified in California Code of Regulations,
				  title 18, section
				  3500.
(17) 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).