OTA’s Rules for Tax Appeals

Please use the below link to view the current version of OTA’s Rules for Tax Appeals.

• • Current Version – OTA’s Rules for Tax Appeals (effective June 30, 2023)

Please use the below links to download the Rulemaking files for the current version of OTA’s Rules for Tax Appeals(OAL File No. 2023-0526-02FP).

• • Documents for Second Notice of Proposed Rulemaking
  • Documents for First Notice of Proposed Rulemaking

Please use the below links to view superseded versions of OTA’s Rules for Tax Appeals.

• • Prior version (effective March 1, 2021, through June 29, 2023)
  • Prior version (effective January 2, 2019, through February 28, 2021)
  • Prior version (effective January 5, 2018, through January 1, 2019)

Please use the below link to join OTA’s Rulemaking listserv for updates about upcoming rulemakings.

• • Contact – OTA (ca.gov)

Question? Please contact us at: Regulations@ota.ca.gov