California Code of Regulations, Title 18 — Division 4. Office of Tax Appeals — Rules for Tax Appeals [Repealed]

Official source: California Code of Regulations, Title 18, Division 4. Office of Tax Appeals — Rules for Tax Appeals [Repealed], as published by the State's official CCR publisher (govt.westlaw.com); captured 2026-09-26/10-01. Credits and History notes kept.

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Source: https://govt.westlaw.com/calregs/Browse/Home/California/CaliforniaCodeofRegulations?guid=I054E3BD04C8411EC89E5000D3A7C4BC3&originationContext=documenttoc&transitionType=Default&contextData=(sc.Default)

Source: https://govt.westlaw.com/calregs/Document/ID16A81404A5F11EDBB1EBB03D4113C3D?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Credits

History

1. New division 4 (chapters 1-2, sections 30100-30832), chapter 1 (articles 1-7, sections 30100-30711), article 1 (sections 30100-30102) and 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 A Certificate of Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be repealed by operation of law on the following day.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 division 4 (chapters 1-2, sections 30100-30832), chapter 1 (articles 1-7, sections 30100-30711), article 1 (sections 30100-30102) and 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 A Certificate of Compliance must be transmitted to OAL by 10-4-2018 or emergency language will be repealed by operation of law on the following day.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 division 4 (chapters 1-2, sections 30100-30832), chapter 1 (articles 1-7, sections 30100-30711), article 1 (sections 30100-30102) and 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 A Certificate of Compliance must be transmitted to OAL by 1-2-2019 or emergency language will be repealed by operation of law on the following day.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. Repealer of division 4 (chapters 1-2, sections 30100-30832) by operation of Government Code section 11346.1(g) (Register 2019, No. 1).