(1) Appeals from an action of FTB. The claim cannot be submitted before FTB has filed an opening brief. The claim must be submitted no later than one year after the appeal is withdrawn, dismissed, or after the Opinion becomes final. A claim submitted after FTB has filed an opening brief and prior to the date OTA issues an Opinion resolving the appeal shall be deferred until 30 days after the earlier of: (1) the date the appeal is withdrawn, dismissed, or otherwise resolved without an Opinion; or (2) the date the Opinion or, if applicable, Opinion on Rehearing, becomes final.

(2) Appeals from an actions of CDTFA. The claim must be submitted after the Opinion becomes final and no later than one year after the date the Opinion became final.

(1) The claimant's full name, address, and phone number;

(2) The OTA case identification number;

(3) The taxable period(s) at issue;

(4) An explanation of the fees and expenses being claimed, and supporting documents;

(5) The signature of the claimant(s) or representative(s); and

(6) The grounds for the claim for reimbursement.