Cal. Code Regs. Tit. 18, § 30203 - Time for Submitting an Appeal
(a) Appeal from an action of FTB . An appeal
is timely if it is mailed to or received by OTA within the applicable time
period specified in the Revenue and Taxation Code. The Revenue and Taxation
Code requires that any appeal must be submitted:
(1) Notice of action (proposed assessment or
specified deadline). (A) Within 30 days from the date FTB mails a notice of
action upon the protest of a proposed assessment, or (B) within the 30-day
period prior to the date indicated on the notice as the deadline for submitting
an appeal .
(2) Notice of action
(denial of refund). Within 90 days from the date FTB mails a notice of action
on cancellation, credit, or refund, or any other notice that denies a claim for
a refund of tax, penalties, fees, or interest.
(3) Notice of action (innocent spouse
relief). Not later than 30 days from the date FTB mails a notice of the action
that grants or denies, in whole or in part, innocent spouse relief. If FTB
fails to mail a notice of the action that grants or denies, in whole or in
part, innocent spouse relief within six months of the date that the request for
innocent spouse relief is filed with FTB, the individual requesting innocent
spouse relief may appeal to OTA at any time except that, once FTB mails a
notice granting or denying, in whole or in part, innocent spouse relief, any
appeal must be filed within 30 days of that notice.
(4) Notice of determination -- finding of
jeopardy. Not later than 60 days from the earlier of:
(A) the date FTB mails a notice of its
determination on a petition for review of a finding of jeopardy, or
(B) the 91st day
after a petition for review of a finding of jeopardy was submitted with
FTB.
(5) Notice of
determination -- interest abatement (unpaid). Within 30 days from the date FTB
mails a notice of determination not to abate interest, or any other notice,
that specifically denies the abatement of unpaid interest.
(6) Notice of determination -- interest
abatement (paid). Within 90 days from the date FTB mails a notice of
determination not to abate interest, or any other notice, that specifically
denies a request for abatement of paid interest.
(7) Notice of disallowed interest. Within 90
days from the date FTB mails a notice that disallows interest on a
refund.
(8) Deemed denial --
interest abatement (unpaid or paid). At any time, if FTB failed to act on a
request to abate interest within six months after the request was submitted.
However, if FTB denies a request to abate interest in writing, the appeal must
be submitted within the time period specified in paragraph (5) in the case of
unpaid interest, or within the time period specified in paragraph (6) in the
case of paid interest.
(9) Deemed
denials (refunds): At any time, if FTB failed to act on a claim for a refund of
tax, penalties, fees, or interest within six months after the claim was filed
(except as provided in paragraph (2).)
(10) Other notices. (A) Within 30 days from
the date FTB mails a notice of action affirming a proposed carryover
adjustment, or (B) within the date indicated on the notice as the deadline for
submitting an appeal .
(b) Appeal from an action of CDTFA . If an
appeal is from a CDTFA Appeals Bureau decision , the following timelines apply:
(1) Generally. Where the Appeals Bureau
decision is adverse to the taxpayer or to another state Agency , in whole or in
part, the taxpayer or other state Agency may file an appeal to OTA no later
than 30 days from the date the Appeals Bureau decision is issued.
(2) Local entity appeal . Where a local entity
is a party to a petition for redistribution of local or district tax and the
Appeals Bureau decision is adverse to that local entity , in whole or in part,
the local entity may appeal to OTA no later than 60 days from the date the
Appeals Bureau decision is issued.
(3) Revised or supplemental decision. If the
Appeals Bureau issues a revised or supplemental decision during the period
within which a timely appeal could otherwise be filed with OTA , or notifies the
taxpayer and any other parties in writing of its intent to do so, the time for
filing an appeal will be extended to 30 days following the issuance of such
revised or supplemental decision. As an exception, in the case of a petition
for redistribution of local or district tax , the time for filing an appeal will
be extended to 60 days following the issuance of such revised or supplemental
decision.
(4) Simultaneous appeals
to CDTFA and OTA . If a party timely files an appeal with OTA , but also timely
files a request for reconsideration of the Appeals Bureau decision that is
accepted by CDTFA , the appeal before OTA will be dismissed. An appellant may
file a new appeal with OTA in accordance with subdivision (b)(1) after the
Appeals Bureau issues an adverse revised or supplemental decision, or notifies
the party in writing that the request for reconsideration is not
accepted.
(5) For purposes of OTA 's
Rules for Tax Appeals, the Appeals Bureau decision is issued on the date it is
mailed to the parties, except where the decision remands the appeal for
reaudit. If the Appeals Bureau decision remands the appeal for reaudit, the
Appeals Bureau decision is issued on the date the Appeals Bureau mails a letter
to the parties explaining the results of the reaudit.
Notes
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
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
4. Repealed by operation of Government Code section 11346.1(g) (Register 2019, No. 1).
5. 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 subsections (a)(1), (a)(3)-(5), (a)(7)-(8), (b), (b)(2) and (b)(4)-(5) and amendment of 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. 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).
Note: Authority cited: Sections 15676.2 and 15679, Government Code. Reference: Sections 22973.1, 22977.2 and 22979, Business and Professions Code; Sections 15672, 15674, 15676.2, 15679 and 15679.5, Government Code; and Sections 20, 6538.5, 6562, 7700.5, 7711, 8828.5, 8852, 18533, 19043.5, 19045, 19048, 19084, 19085, 19087, 19104, 19324, 19331, 19334, 19341, 19343, 19346, 20645, 30262, 38443, 40093, 41087, 43303, 45303, 46353, 50116, 55083 and 60352, Revenue and Taxation Code.
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
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
4. Repealed by operation of Government Code section 11346.1(g) (Register 2019, No. 1).
5. New section filed 1-3-2019; operative
6. Amendment of subsections (a)(1), (a)(3)-(5), (a)(7)-(8), (b), (b)(2) and (b)(4)-(5) and amendment of Note filed 3-1-2021; operative
7. Amendment filed 6-26-2023; operative
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