(a)
Generally. A perfected appeal is an appeal that contains substantially all the
information required by regulation 30201, and in which OTA can identify the
appeal and the contact information for the party or the party's representative
along with the signature of each appellant or authorized representative. OTA
will accept an appeal that is perfected as provided in subdivision
(b).
(b) Time to perfect an
appeal.
If an
appeal does not contain substantially all the information required by
regulation 30201,
OTA will notify all parties in writing that the information
received by
OTA is insufficient to be accepted as a valid
appeal, identify the
additional information necessary to perfect the
appeal, and provide 30
days for
the
appellant to perfect the
appeal.
(1) The
appellant must perfect the appeal not later than 30 days from the date of the
notice. However, OTA may grant an extension for good cause. All parties will be
notified in writing of any extension.
(2) If the appellant submits the required
information within the 30-day period, OTA will accept the appeal as a valid
appeal.
(3) If the appellant fails
to perfect the appeal within the 30-day period, or within any extension period
granted, the appeal may be dismissed. All parties will be notified in writing
of the dismissal.
Notes
Cal. Code
Regs. Tit. 18, §
30208
1. 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).
2. 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).
3. 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,
15679 and
15679.5,
Government Code. Reference: Sections
22973.1,
22977.2
and
22979,
Business and Professions Code; Sections
11415.40,
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,
19335,
19343,
19345,
19346,
20645,
30262,
38443,
40093,
41087,
43303,
45303,
46353,
50116,
55083
and
60352,
Revenue and Taxation Code.
1. 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).
2. 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).
3. 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).
