Chapter 3. Appeal Requirements and Procedures
Article 2. Appeal Procedures
California Code of Regulations, Title 18 — Division 4.1. Office of Tax Appeals' Rules for Tax Appeals · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 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 [Repealed]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.
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