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

§ 30107. Ota Publication of Notices, Forms, and Other Guidance.

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/IAAEA3210164A11EEA951A1BD320E68AC?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

OTA may generate and issue notices, forms, and other guidance regarding procedures, rules, or processes that affect taxpayers, their representatives, or other members of the public in matters or appeals before OTA.

Credits

Note: Authority cited: Section 15679, Government Code. Reference: Sections 15672, 15672.2, 15676.2, 15679 and 15679.5, Government Code.

History

  1. New section 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).

  2. Amendment of section heading, section and Note 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

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