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 30106 - Jurisdiction over Transitioning Appeals

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) As of January 1, 2018, OTA has
				  jurisdiction over any appeal which was heard by, or filed with, the State Board
				  of Equalization for which the State Board of Equalization either failed to
				  issue a decision before January 1, 2018, or issued a decision that was not
				  final before January 1, 2018.
(b)
				  Where the State Board of Equalization issued a decision in an appeal that was
				  not final before January 1, 2018, and for which a party filed a timely petition
				  for rehearing with the State Board of Equalization before January 1, 2018, OTA
				  will treat that petition as a petition for rehearing under Chapter 7. Where the
				  State Board of Equalization issued a decision for an appeal that was not final
				  before January 1, 2018, any party may submit a petition for rehearing to OTA
				  pursuant to OTA's Rules for Tax Appeals before the decision becomes
				  final.
(c) If, prior to January 1,
				  2018, the State Board of Equalization has, in writing, established a briefing
				  schedule providing for briefing to be submitted on or after January 1, 2018,
				  that briefing schedule will remain applicable to the appeal unless otherwise
				  directed by OTA. When a brief submitted pursuant to this subdivision is
				  acknowledged by OTA, OTA's acknowledgment of the brief will inform the parties
				  whether OTA requests further briefing, and if so, the contents and due dates of
				  such additional briefs. This subdivision does not foreclose subsequent requests
				  for additional briefing pursuant to OTA's Rules for Tax Appeals.
(d) All other appeals for which CDTFA's
				  Appeals Bureau had issued its decision and a party had made a timely request
				  for an oral hearing prior to January 1, 2018, are subject to the provisions of
				  this division. OTA will notify the parties to each of those appeals as to the
				  next step in their respective appeals.
1. 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).
2. Amendment of subsections (b) and (c) 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).
3. Amendment of subsection (c) 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: Section
						15679,
						Government Code. Reference: Sections
						15600,
						15672,
						15674 and
						15679.5,
						Government Code; and Section
						20,
						Revenue and Taxation Code.