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OTA’s Rules for Tax Appeals

Current Version – Please see the below link for the most current version of OTA’s Rules for Tax Appeals

  • OTA’s Rules for Tax Appeals (effective March 1, 2021, to current)

Proposed Amendments (Rulemaking in process)

  • Notice – IPM on March 20, 2023
  • Proposed Amendments to OTA Rules for Tax Appeals (2023, No. 1) [with tracking]
  • Proposed Amendments to OTA Rules for Tax Appeals (2023, No. 1) 1ST IPM [without tracking]

Prior Versions (Historical references)

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

Contact us at: Regulations@ota.ca.gov

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