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California Code of Regulations
Title 18. Public Revenues
Division 4.1. Office of Tax Appeals - Rules for Tax Appeals
Chapter 6. Ota Opinions
§ 30501. Publication of an Opinion.
§ 30502. Citation of Ota Opinions and Precedential Effect.
§ 30503. Withdrawal of Precedential Ota Opinions.
§ 30504. Precedential Opinions of the Board of Equalization.
§ 30505. Finality of Opinions.
§ 30506. Revising an Opinion After Issuance.