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Chapter 4. Briefing Schedules and Procedures›Article 1. General Briefing Schedule

§ 30305. Transition Appeals and Petitions for Rehearing. [Repealed]

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/I06626AF34C8411EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

Note: Authority cited: Section 15679, Government Code. Reference: Sections 15606, 15672, 15674 and 15679, Government Code; and Sections 20, 18533, 19043.5, 19045, 19047, 19048, 19084, 19085, 19087, 19104, 19324, 19331, 19333, 19334, 19335, 19343, 19345, 19346 and 20645, Revenue and Taxation Code.

History

  1. New section filed 1-5-2018 as an emergency; operative 1-5-2018 (Register 2018, No. 1). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be repealed by operation of law on the following day.

  2. New section refiled 5-8-2018 as an emergency; operative 7-6-2018 (Register 2018, No. 19). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 10-4-2018 or emergency language will be repealed by operation of law on the following day.

  3. New section refiled 9-10-2018 as an emergency; operative 10-4-2018 (Register 2018, No. 37). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 1-2-2019 or emergency language will be repealed by operation of law on the following day.

  4. Repealed by operation of Government Code section 11346.1(g) (Register 2019, No. 1).

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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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