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§ 30208. Perfecting an Appeal.

18 CA ADC § 30208Barclays Official California Code of RegulationsEffective: June 30, 2023

Barclays California Code of Regulations
Title 18. Public Revenues
Division 4.1. Office of Tax Appeals' Rules for Tax Appeals
Chapter 3. Appeal Requirements and Procedures
Article 1. Filing an Appeal
Effective: June 30, 2023
18 CCR § 30208
§ 30208. Perfecting an Appeal.
Currentness
(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.

Credits

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.
History
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).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 30208, 18 CA ADC § 30208
End of Document