(a) Appeals, petitions for rehearing, briefs, and related documents and correspondence should be submitted to OTA electronically on OTA's website at: appeal.ota.ca.gov. Alternative options for submitting documents and correspondence are via mail or fax, as provided below, or in accordance with instructions provided on OTA's website. The submitting party should retain a copy of the documents and evidence of the date of the submission, such as proof of mailing or a facsimile confirmation page.

STATE OF CALIFORNIA, OFFICE OF TAX APPEALS

P.O. BOX 989880

WEST SACRAMENTO, CA 95798-9880

FACSIMILE: (916) 492-2089

(b) OTA may accept properly addressed appeal correspondence that is timely but erroneously delivered by a mail carrier to the wrong address, provided the recipient promptly forwards the mail to OTA and it is received by the recipient before any applicable due date.

(c) Unless otherwise directed by OTA, proof of physical delivery to a mailing address other than the address specified in subdivision (a) is not sufficient to establish timely filing with OTA. For purposes of this regulation, mail addressed to a physical office location of OTA, or to any location other than the address specified in subdivision (a), is not considered a proper address for delivery of appeal correspondence.

(d) When OTA's Rules for Tax Appeals require a written notification or written acknowledgment to one or more parties during the course of an appeal, “mail,” as defined in regulation 30102, will be used, unless a party requests and OTA agrees to provide notification and acknowledgment by another method.

(e) Unless and until a party notifies OTA in writing that they do not agree to electronic notice, email or other electronic notice shall be considered proper notice of any action by OTA to that party.