Chapter 8. Taxpayers' Bill of Rights — Reimbursement Claims
§ 30821. Timely Submitted Petition 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 [Repealed]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
Credits
Note: Authority cited: Section 15679, Government Code. Reference: Sections 22973.1, 22977.2 and 22979, Business and Professions Code; Sections 11440.20, 15570.54, 15672 and 15674, Government Code; Section 25215.45, Health and Safety Code; and Sections 214.01, 254.6, 271, 6486, 6515, 6537, 6538, 6538.5, 6539, 6561, 6562, 6564, 6566, 6901, 6906, 6981, 7081, 7663, 7671, 7699, 7700, 7700.5, 7707, 7710, 7711, 7712, 8126, 8191, 8781, 8805, 8827, 8828, 8828.5, 8829, 8851, 8852, 8853, 8855, 9151, 9196, 30174, 30175, 30176, 30176.1, 30176.2, 30177, 30206, 30225, 30242, 30243, 30243.5, 30244, 30261, 30262, 30263, 30265, 30361, 30365, 38416, 38425, 38432, 38433, 38434, 38435, 38441, 38443, 38445, 38447, 38601, 38605, 38631, 40076, 40085, 40091, 40093, 40095, 40097, 40111, 40115, 40121, 41075, 41084, 41085, 41087, 41089, 41091, 41100, 41104, 41107, 43201, 43301, 43303, 43305, 43307, 43350, 43351, 43352, 43451, 43451.5, 43452, 43454, 43491, 45201, 45301, 45303, 45305, 45307, 45351, 45353, 45352, 45651, 45654, 45801, 46202, 46255, 46301, 46302, 46303, 46351, 46353, 46355, 46357, 46501, 46505, 46551, 50113, 50114, 50116, 50118, 50120, 50120.1, 50120.2, 50120.3, 50139, 50139.5, 50142, 50151, 55061, 55081, 55083, 55085, 55087, 55101, 55102, 55103, 55221, 55221.5, 55224, 55281, 60173, 60304, 60311, 60331, 60332, 60333, 60340, 60350, 60352, 60354, 60501, 60502, 60505, 60521 and 60581, Revenue and Taxation Code.
History
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 A Certificate of Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be repealed by operation of law on the following day.
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 A Certificate of Compliance must be transmitted to OAL by 10-4-2018 or emergency language will be repealed by operation of law on the following day.
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.
Repealed by operation of Government Code section 11346.1(g) (Register 2019, No. 1).
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