(1) Notice of action (proposed assessment or specified deadline). (A) Within 30 days from the date FTB mails a notice of action upon the protest of a proposed assessment, or (B) within the 30-day period prior to the date indicated on the notice as the deadline for submitting an appeal.

(2) Notice of action (denial of refund). Within 90 days from the date FTB mails a notice of action on cancellation, credit, or refund, or any other notice that denies a claim for a refund of tax, penalties, fees, or interest.

(3) Notice of action (innocent spouse relief). Not later than 30 days from the date FTB mails a notice of the action that grants or denies, in whole or in part, innocent spouse relief. If FTB fails to mail a notice of the action that grants or denies, in whole or in part, innocent spouse relief within six months of the date that the request for innocent spouse relief is filed with FTB, the individual requesting innocent spouse relief may appeal to OTA at any time except that, once FTB mails a notice granting or denying, in whole or in part, innocent spouse relief, any appeal must be filed within 30 days of that notice.

(4) Notice of determination -- finding of jeopardy. Not later than 60 days from the earlier of: (A) the date FTB mails a notice of its determination on a petition for review of a finding of jeopardy, or (B) the 91^st day after a petition for review of a finding of jeopardy was submitted with FTB.

(5) Notice of determination -- interest abatement (unpaid). Within 30 days from the date FTB mails a notice of determination not to abate interest, or any other notice, that specifically denies the abatement of unpaid interest.

(6) Notice of determination -- interest abatement (paid). Within 90 days from the date FTB mails a notice of determination not to abate interest, or any other notice, that specifically denies a request for abatement of paid interest.

(7) Notice of disallowed interest. Within 90 days from the date FTB mails a notice that disallows interest on a refund.

(8) Deemed denial -- interest abatement (unpaid or paid). At any time, if FTB failed to act on a request to abate interest within six months after the request was submitted. However, if FTB denies a request to abate interest in writing, the appeal must be submitted within the time period specified in paragraph (5) in the case of unpaid interest, or within the time period specified in paragraph (6) in the case of paid interest.

(9) Deemed denials (refunds): At any time, if FTB failed to act on a claim for a refund of tax, penalties, fees, or interest within six months after the claim was filed (except as provided in paragraph (2).)

(10) Other notices. (A) Within 30 days from the date FTB mails a notice of action affirming a proposed carryover adjustment, or (B) within the date indicated on the notice as the deadline for submitting an appeal.

(1) Generally. Where the Appeals Bureau decision is adverse to the taxpayer or to another state Agency, in whole or in part, the taxpayer or other state Agency may file an appeal to OTA no later than 30 days from the date the Appeals Bureau decision is issued.

(2) Local entity appeal. Where a local entity is a party to a petition for redistribution of local or district tax and the Appeals Bureau decision is adverse to that local entity, in whole or in part, the local entity may appeal to OTA no later than 60 days from the date the Appeals Bureau decision is issued.

(3) Revised or supplemental decision. If the Appeals Bureau issues a revised or supplemental decision during the period within which a timely appeal could otherwise be filed with OTA, or notifies the taxpayer and any other parties in writing of its intent to do so, the time for filing an appeal will be extended to 30 days following the issuance of such revised or supplemental decision. As an exception, in the case of a petition for redistribution of local or district tax, the time for filing an appeal will be extended to 60 days following the issuance of such revised or supplemental decision.

(4) Simultaneous appeals to CDTFA and OTA. If a party timely files an appeal with OTA, but also timely files a request for reconsideration of the Appeals Bureau decision that is accepted by CDTFA, the appeal before OTA will be dismissed. An appellant may file a new appeal with OTA in accordance with subdivision (b)(1) after the Appeals Bureau issues an adverse revised or supplemental decision, or notifies the party in writing that the request for reconsideration is not accepted.

(5) For purposes of OTA's Rules for Tax Appeals, the Appeals Bureau decision is issued on the date it is mailed to the parties, except where the decision remands the appeal for reaudit. If the Appeals Bureau decision remands the appeal for reaudit, the Appeals Bureau decision is issued on the date the Appeals Bureau mails a letter to the parties explaining the results of the reaudit.