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Chapter 3. Appeal Requirements and Procedures›Article 1.5. Small Case Program

§ 30209.05. Definitions.

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/I5AE217B0167711EEA951A1BD320E68AC?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

For purposes of this article the following definitions shall apply:

(a) “Gross receipts” means and includes all gross receipts reported on the taxpayer's federal income tax return, and all gross receipts reportable for federal income tax purposes.

(b) “Small Case Program” means the process authorized by Government Code section 15676.2 under which a taxpayer filing an appeal with OTA may opt to appear before one Panel Member.

Credits

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

History

  1. 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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