Chapter 2. General Applicability, Definitions, and Jurisdiction›Article 1. Application of Division 4.1, Definitions, and Jurisdiction

§ 30101.5. Inapplicability of Division 2.1.

California Code of Regulations, Title 18 — Division 4.1. Office of Tax Appeals' Rules for Tax Appeals · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/I9B8E0170164A11EEAB34C145BFF6BCD3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

The regulations contained in division 2.1 of title 18 of the California Code of Regulations are inapplicable to all appeals, petitions for rehearing, and related claims for reimbursement submitted to, or subject to the jurisdiction of, OTA. Instead, OTA's Rules for Tax Appeals supplants division 2.1 in its entirety with respect to any such proceedings before OTA.

Credits

Note: Authority cited: Sections 15679 and 15679.5, Government Code. Reference: Sections 15670, 15672, 15674 and 15676.2, Government Code.

History

New section 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).

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▸Contents — California Code of Regulations, Title 18 — Division 4.1. Office of Tax Appeals' Rules for Tax Appeals

California Code of Regulations, Title 18 — Division 4.1. Office of Tax Appeals' Rules for Tax Appeals

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