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 30204 - Extensions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Unless the law provides otherwise, the deadline for filing
					 an appeal or petition for rehearing with OTA is extended, pursuant to Code of
					 Civil Procedure section
					 1013,
					 as follows:
(a) Five days, if the
				  notice or decision being appealed was mailed to an address within
				  California;
(b) Ten days, if the
				  notice or decision being appealed was mailed to an address outside California,
				  but within the United States; or
(c) Twenty days, if the notice or decision
				  being appealed was mailed to an address outside the United States.
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					 repealed by operation of law on the following day.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					 be repealed by operation of law on the following day.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					 repealed by operation of law on the following day.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 Repealed by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 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
						and
						15679,
						Government Code. Reference: Sections
						22973.1,
						22977.2
						and
						22979,
						Business and Professions Code; Section
						1013,
						Code of Civil Procedure; Sections
						15672,
						15674,
						15676.2,
						15679 and
						15679.5,
						Government Code; and Sections
						20,
						6538.5,
						6562,
						7700.5,
						7711,
						8828.5,
						8852,
						18533,
						19043.5,
						19045,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19334,
						19343,
						19346,
						20645,
						30262,
						38443,
						40093,
						41087,
						43303,
						45303,
						46353,
						50116,
						55083
						and
						60352,
						Revenue and Taxation Code.