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§ 30101. Application of Division 4.1.

18 CA ADC § 30101Barclays 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 2. General Applicability, Definitions, and Jurisdiction
Article 1. Application of Division 4.1, Definitions, and Jurisdiction
Effective: June 30, 2023
18 CCR § 30101
§ 30101. Application of Division 4.1.
Currentness
OTA's Rules for Tax Appeals apply to appeals, petitions for rehearing, and related claims for reimbursement, submitted to, or subject to the jurisdiction of, OTA pursuant to:
(a) The Administration of Franchise and Income Tax Laws (part 10.2 of division 2 of the Revenue and Taxation Code).
(b) OTA's authorizing legislation (part 9.5 of division 3 of title 2 of the Government Code).
(c) An appeal of a tax or fee program administered by CDTFA. For purposes of this subdivision, a tax or fee program administered by CDTFA includes, but is not limited to any of the following:
(1) Cannabis Tax (part 14.5 of division 2 of the Revenue and Taxation Code).
(2) Cigarette and Tobacco Products Tax Law (part 13 of division 2 of the Revenue and Taxation Code).
(3) Cigarette and Tobacco Products Licensing Act (division 8.6 of the Business and Professions Code).
(4) Diesel Fuel Tax Law (part 31 of division 2 of the Revenue and Taxation Code).
(5) Emergency Telephone Users Surcharge Law (part 20 of division 2 of the Revenue and Taxation Code).
(6) Energy Resources Surcharge Law (part 19 of division 2 of the Revenue and Taxation Code).
(7) Integrated Waste Management Fee Law (part 23 of division 2 of the Revenue and Taxation Code).
(8) Lead-Acid Battery Recycling Act (article 10.5 of chapter 6.5 of division 20 of the Health & Safety Code).
(9) Motor Vehicle Fuel Tax Law (part 2 of division 2 of the Revenue and Taxation Code).
(10) Oil Spill Response, Prevention, and Administration Fees Law (part 24 of division 2 of the Revenue and Taxation Code).
(11) Sales and Use Tax Law (part 1 of division 2 of the Revenue and Taxation Code).
(12) Transactions and Use Tax Law and Additional Local Taxes (parts 1.6 and 1.7 of division 2 of the Revenue and Taxation Code).
(13) Underground Storage Tank Maintenance Fee Law (part 26 of division 2 of the Revenue and Taxation Code).
(14) Uniform Local Sales and Use Tax Law (part 1.5 of division 2 of the Revenue and Taxation Code).
(15) Use Fuel Tax Law (part 3 of division 2 of the Revenue and Taxation Code).
(16) Taxes and fees collected pursuant to the Fee Collection Procedures Law (part 30 of division 2 of the Revenue and Taxation Code), including those specified in California Code of Regulations, title 18, section 3500.
(17) Taxes and fees collected pursuant to the Hazardous Substances Tax Law (part 22 of division 2 of the Revenue and Taxation Code), including, but not limited to, the Hazardous Substances Tax, the Childhood Lead Poisoning Prevention Fee (chapter 5 of part 5 of division 103 of the Health and Safety Code), and the Occupational Lead Poisoning Prevention Fee (chapter 2 of part 5 of division 103 of the Health and Safety Code).

Credits

Note: Authority cited: Sections 15679 and 15679.5, Government Code. Reference: Sections 15670, 15671, 15672, 15674, 15675, 15676 and 15679.5, Government Code; Section 25215.45, Health and Safety Code; and Sections 20, 6561, 6814, 6902, 7091, 7156, 7710, 8128, 8269, 8851, 9152, 9269, 12428, 12978, 18533, 19043.5, 19045, 19047, 19048, 19084, 19085, 19087, 19104, 19324, 19331, 19333, 19334, 19335, 19343, 19345, 19346, 20645, 21013, 30261, 30362, 30458.9, 32301, 32402, 38441, 38602, 38708, 40091, 40112, 40209, 41085, 41101, 41169, 43301, 43452, 43520, 45301, 45652, 45865, 46351, 46502, 46620, 50114, 50140, 50156.9, 55081, 55222, 55330, 60350, 60522 and 60630, Revenue and Taxation Code.
History
1. New section filed 1-5-2018 as an emergency; operative 1-5-2018 (Register 2018, No. 1). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be repealed by operation of law on the following day.
2. New section refiled 5-8-2018 as an emergency; operative 7-6-2018 (Register 2018, No. 19). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 10-4-2018 or emergency language will be repealed by operation of law on the following day.
3. New section refiled 9-10-2018 as an emergency; operative 10-4-2018 (Register 2018, No. 37). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 1-2-2019 or emergency language will be repealed by operation of law on the following day.
4. Repealed by operation of Government Code section 11346.1(g) (Register 2019, No. 1).
5. New chapter 2, article 1 (sections 30101-30106) and 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).
6. Amendment of first paragraph and subsection (c)(9) and 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).
7. Amendment of chapter 2 heading and amendment of section and Note 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 4/19/24 Register 2024, No. 16.
Cal. Admin. Code tit. 18, § 30101, 18 CA ADC § 30101
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