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California Code of Regulations
Title 18
Division 4.1. Office of Tax Appeals' Rules for Tax Appeals
Division 4.1. Office of Tax Appeals' Rules for Tax Appeals
State of California
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Chapter 1. Title of Division
Chapter 2. General Applicability, Definitions, and Jurisdiction
Chapter 3. Appeal Requirements and Procedures
Chapter 4. Briefing Schedules and Procedures
Chapter 5. General Oral Hearing Procedures
Chapter 5.5. Public Transparency and Protection of Confidential Information
Chapter 5.6. Panel Assignments
Chapter 6. Ota Opinions
Chapter 7. Petitions for Rehearing
Chapter 8. Taxpayers' Bill of Rights — Reimbursement Claims