California housing & land-use law
California Code of Regulations, Title 18 — Division 4.1. Office of Tax Appeals' Rules for Tax Appeals
California housing and land-use law as enacted — the statewide floor local ordinances are written against.
- Edition
- 2026
- Last updated
- 2026-10-05
- Contents
- 10 chapters · 149 sections
- Jurisdiction
- California
Contents
▸Chapter 1. Title of Division
▸Chapter 2. General Applicability, Definitions, and Jurisdiction
Overview▸Article 1. Application of Division 4.1, Definitions, and Jurisdiction
Overview- § 30101. Application of Division 4.1.
- § 30101.5. Inapplicability of Division 2.1.
- § 30102. Definitions.
- § 30103. Jurisdiction.
- § 30104. Limitations on Jurisdiction.
- § 30105. Questions of Jurisdiction and Timeliness.
- § 30106. Jurisdiction over Transitioning Appeals.
- § 30107. Ota Publication of Notices, Forms, and Other Guidance.
▸Chapter 3. Appeal Requirements and Procedures
Overview▸Article 1. Filing an Appeal
Overview- § 30201. Appeal Filing Requirements.
- § 30202. Methods for Delivery of Written Documents and Correspondence.
- § 30203. Time for Submitting an Appeal.
- § 30204. Extensions.
- § 30205. Date of Mailing.
- § 30206. Transition Provision for Appeals Filed with Other Agencies. [Repealed]
- § 30207. Acknowledging an Appeal.
- § 30208. Perfecting an Appeal.
- § 30209. Submission for an Opinion.
▸Article 1.5. Small Case Program
▸Article 2. Appeal Procedures
Overview- § 30210. Conferences.
- § 30211. Representation.
- § 30211.5. Privileges and Confidentiality.
- § 30212. Consolidation and Deconsolidation.
- § 30212.1. Bifurcating or Severing Appeals.
- § 30213. Authority of Panel Members.
- § 30213.5. Orders.
- § 30214. Evidence.
- § 30214.5. Noncompliance with Discovery Requests.
- § 30215. Application of Ethical Standards.
- § 30216. Incorporation of the Administrative Procedure Act.
- § 30217. Determination that a Franchise or Income Tax Appeal is Frivolous.
- § 30218. Application of Ethics Codes. [Repealed]
- § 30219. Application of Burden of Proof.
▸Article 3. Postponements, Deferrals, and Dismissals
▸Chapter 4. Briefing Schedules and Procedures
Overview▸Article 2. General Briefing Schedule for Innocent Spouse Appeals
▸Chapter 5. General Oral Hearing Procedures
Overview▸Article 3. Presentation of Evidence at an Oral Hearing; Motions
▸Chapter 5.5. Public Transparency and Protection of Confidential Information
Overview- § 30430. Public Transparency.
- § 30430.5. Protection of Confidential Information.
- § 30431. Requests to Close an Oral Hearing from Public Observation or Seal the Record.
- § 30432. Closing Hearings, Sealing the Record, and Redacting Information.
- § 30433. Ruling upon a Request to Close an Oral Hearing, Seal the Record, or Redact Information.
▸Chapter 5.6. Panel Assignments
▸Chapter 6. Ota Opinions
▸Chapter 7. Petitions for Rehearing
Overview- § 30601. Definitions.
- § 30602. Time for Filing a Petition for Rehearing.
- § 30602.1. General Briefing for Petitions for Rehearing.
- § 30603. Form and Content of the Petition for Rehearing.
- § 30604. Grounds for Rehearing.
- § 30605. Number of Petitions for Rehearing.
- § 30606. Opinions on Petitions for Rehearing.
- § 30607. Briefing on a Granted Rehearing.
- § 30608. Effect of Withdrawal or Failure to Participate During a Petition for Rehearing.
▸Chapter 8. Taxpayers' Bill of Rights — Reimbursement Claims
Overview- § 30701. Jurisdiction.
- § 30702. Appeals from an Action of FTB or Cdtfa.
- § 30703. Appeals from Cdtfa. [Repealed]
- § 30704. Determination of Reasonable Fees. [Repealed]
- § 30705. Reimbursement Claim Procedure.
- § 30705.5. Panel on Reimbursement Claim.
- § 30706. Dismissal; Agency Statement; Responses; Oral Hearings.
- § 30707. Notice of Opinion on Reimbursement Claim.
- § 30708. General Procedures. [Repealed]
- § 30709. Application of Ethics Codes. [Repealed]
- § 30710. Posting of the Hearing Schedule on Ota's Website. [Repealed]
- § 30711. Closing an Oral Hearing. [Repealed]
- § 30800. Application of Chapter 2. [Repealed]
- § 30801. Definitions. [Repealed]
- § 30802. Request for Ota Appeal. [Repealed]
- § 30803. Appeals to Ota by Other State Agency. [Repealed]
- § 30804. Appeal to Ota in Petition for Redistribution. [Repealed]
- § 30805. Requirements for Appeals to Ota. [Repealed]
- § 30806. Authority of Ota and Burden of Proof. [Repealed]
- § 30807. Revised Appeals Bureau Decision. [Repealed]
- § 30808. Request for Reconsideration of Appeals Bureau Decision. [Repealed]
- § 30809. Briefs. [Repealed]
- § 30810. Requirements for Briefs. [Repealed]
- § 30811. Request for Oral Hearing Before Ota. [Repealed]
- § 30812. Settlement Proposal. [Repealed]
- § 30813. Notice of Hearing. [Repealed]
- § 30814. Response to Notice of Hearing. [Repealed]
- § 30815. Failure to Respond to Notice of Hearing. [Repealed]
- § 30816. Confidential Information and Closed Oral Hearing. [Repealed]
- § 30817. Written Opinions. [Repealed]
- § 30818. Publication of Written Opinion. [Repealed]
- § 30819. Return of Appeal to Cdtfa. [Repealed]
- § 30820. Requirements for Petition for Rehearing. [Repealed]
- § 30821. Timely Submitted Petition for Rehearing. [Repealed]
- § 30822. Action on Petition for Rehearing. [Repealed]
- § 30823. Dismissal and Postponement. [Repealed]
- § 30824. General Procedures. [Repealed]
- § 30825. Application of Ethics Codes. [Repealed]
- § 30826. Programs. [Repealed]
- § 30827. Eligible Claims. [Repealed]
- § 30828. Reasonable Fees. [Repealed]
- § 30829. Claim Procedure. [Repealed]
- § 30830. Oral Hearing on Claim for Reimbursement. [Repealed]
- § 30831. Notice of Decision. [Repealed]
- § 30832. Transitioning Appeals. [Repealed]