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)

Use the links below 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

Use the links below to view superseded versions of OTA’s Rules for Tax Appeals.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

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

• • Sign up for our mailing list.

Question? Contact us at: Regulations@ota.ca.gov