Chapter 3. Appeal Requirements and Procedures›Article 3. Postponements, Deferrals, and Dismissals
§ 30221. Settlement or Resolution.
California Code of Regulations, Title 18 — Division 4.1. Office of Tax Appeals' Rules for Tax Appeals · 2026 edition · updated 2026-10-05 · California
OTA may postpone or defer proceedings in an appeal if a party seeks time to settle or otherwise resolve the appeal. If an Agency notifies OTA that it has accepted an appeal for settlement consideration, OTA will defer appeal proceedings pending resolution of the settlement negotiations. If settlement negotiations or other efforts do not resolve the appeal, OTA may reactivate the appeal and advise the parties as to the next step in the appeal. OTA may reactivate the appeal upon notification by either party that a resolution could not be reached.
Credits
Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 15672 and 15679.5, Government Code; and Sections 7093.5, 9271, 19442, 30459.1, 40211, 41171, 43522, 45867, 46622, 50156.11, 55332 and 60636, Revenue and Taxation Code.
History
New section filed 1-3-2019; operative 1-3-2019. Pursuant to Government Code section 15679(b), this action is exempt from OAL review. Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2019, No. 1).
Amendment of section and Note 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).
Amendment 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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