Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 4.1 - Office of Tax Appeals' Rules for Tax Appeals
Chapter 7 - Petitions for Rehearing
Section 30601 - Definitions

Cal. Code Regs. tit. 18 § 30601

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Current through Register 2024 Notice Reg. No. 43, October 25, 2024
Section 30601 - Definitions
(a) Definitions. The following definitions shall apply to Chapters 7 of OTA's Rules for Tax Appeals.
(1) Filing Party. A filing party is a party who files a timely petition for rehearing. There may be more than one filing party.
(2) Non-filing Party. A non-filing party is a party who does not timely file a petition for rehearing. There may be more than one non-filing party.
(3) Opinion on Petition for Rehearing. An "Opinion on Petition for Rehearing" is an Opinion that provides the basis of a Panel's decision to grant or deny a rehearing.
(4) Opinion on Rehearing. An "Opinion on Rehearing" is an Opinion on the new rehearing appeal before OTA, and it is issued after the Panel's decision to grant a rehearing.

Cal. Code Regs. Tit. 18, § 30601

1. New article 6 (sections 30601-30606) and 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 A Certificate of Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be repealed by operation of law on the following day.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 article 6 (sections 30601-30606) and 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 A Certificate of Compliance must be transmitted to OAL by 10-4-2018 or emergency language will be repealed by operation of law on the following day.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 article 6 (sections 30601-30606) and 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 A Certificate of Compliance must be transmitted to OAL by 1-2-2019 or emergency language will be repealed by operation of law on the following day.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. Repealer of division 4, chapter 1, article 6 (sections 30601-30606) and repealer of section by operation of Government Code section 11346.1(g) (Register 2019, No. 1).
5. New chapter 7 (sections 30601-30607) and 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).
6. 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).
7. Repealer and 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).

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Section 15672, Government Code; and Sections 19048, 19334 and 19346, Revenue and Taxation Code.

1. New article 6 (sections 30601-30606) and 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 article 6 (sections 30601-30606) and 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 article 6 (sections 30601-30606) and 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. Repealer of division 4, chapter 1, article 6 (sections 30601-30606) and repealer of section by operation of Government Code section 11346.1(g) (Register 2019, No. 1).
5. New chapter 7 (sections 30601-30607) and 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).
6. 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).
7. Repealer and 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).