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  1. LII
  2. State Regulations
  3. California Code of Regulations
  4. Title 18 - Public Revenues
  5. Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals

Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals

  • State Regulations
  • Compare
  1. Chapter 1 - Title of Division (§ 30000 to 30100)
  2. Chapter 2 - General Applicability, Definitions, and Jurisdiction (Article 1)
  3. Chapter 3 - Appeal Requirements and Procedures (Article 1 to 3)
  4. Chapter 4 - Briefing Schedules and Procedures (Article 1 to 2)
  5. Chapter 5 - General Oral Hearing Procedures (Article 1 to 4)
  6. Chapter 5.5 - Public Transparency and Protection of Confidential Information (§ 30430 to 30433)
  7. Chapter 5.6 - Panel Assignments (§ 30436)
  8. Chapter 6 - Ota Opinions (§ 30501 to 30506)
  9. Chapter 7 - Petitions for Rehearing (§ 30601 to 30608)
  10. Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims (§ 30701 to 30832)

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


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State Regulations Toolbox



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