California Code of Regulations
Title 18 - Public Revenues
Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals
Chapter 6 - Ota Opinions
- Section 30501 - Publication of an Opinion
- Section 30502 - Process for Designating an Opinion as Precedential
- Section 30503 - Withdrawal of Precedential Status
- Section 30504 - Precedential Opinions of the Board of Equalization
- Section 30505 - Finality of Opinions
- Section 30506 - Revising an Opinion After Issuance
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