(a) Requests for reconsideration. The parties shall notify OTA in writing if CDTFA accepts a request for reconsideration of an Appeals Bureau decision or supplemental decision, or if the Appeals Bureau elects to issue a revised or supplemental decision on its own discretion and, upon such notification, the appeal before OTA will be closed.

(b) Revised or supplemental Appeals Bureau decision. When the Appeals Bureau issues a revised or supplemental decision, whether on its own discretion or in response to a request for reconsideration, or notifies the party filing a request for reconsideration in writing that the request for reconsideration is not accepted, the time for submitting an appeal will restart pursuant to the relevant provisions of regulation 30203.