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§ 30211.5. Privileges and Confidentiality.

18 CA ADC § 30211.5Barclays 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 2. Appeal Procedures
Effective: June 30, 2023
18 CCR § 30211.5
§ 30211.5. Privileges and Confidentiality.
Currentness
The rules pertaining to privileges shall apply to the extent that they are required by law to be recognized by OTA. In addition, the protections of confidentiality shall apply to communications between a taxpayer and a federally authorized tax practitioner as provided in Revenue and Taxation Code sections 7099.1 and 21028.

Credits

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 912, 954 and 980, Evidence Code; and Sections 7099.1 and 21028, 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 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 of section heading and section 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, § 30211.5, 18 CA ADC § 30211.5
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