1. (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

2. (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.
3. (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.
4. (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.
5. (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.

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 15679.5, 22973.1, 22977.2 and 22979, Business and Professions Code; Sections 15672, 15674, 15676.2 and 15679.5, Government Code; and Sections 20, 6561.5, 6566, 7710.5, 8851.5, 19045, 19047, 19048, 19085, 19087, 19104, 19331, 19333, 19334, 19345, 19346, 20645, 30261.5, 38442, 40092, 41086, 41091, 43302, 45302, 46352, 50115, 55082 and 60351, 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 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 subsection (a), new subsection (b), subsection relettering, amendment of newly designated subsection (c) 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 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).