California Code of Regulations
Title 18 - Public Revenues
Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals
Chapter 6 - Ota Opinions
Section 30503 - Withdrawal of Precedential Status
OTA may withdraw, in whole or in part, the precedential status of an Opinion, including a State Board of Equalization opinion on a subject over which OTA has jurisdiction, previously designated as precedential. OTA shall explain why the precedential status is being removed. Removing the precedential status of an Opinion, in whole or part, does not nullify the holding in that Opinion, or any subsequent Opinion that cited to the formerly precedential Opinion. When OTA withdraws the precedential status of a previously issued Opinion, the notation of the precedential status will be removed from the Opinion.
1. New section
filed 1-3-2019; operative 1-3-2019. Pursuant to Government Code section
15679(b),
this action is exempt from OAL review. Submitted to OAL for filing and printing
only pursuant to Government Code section
11343.8
(Register 2019, No. 1).
2. Amendment of section and NOTE filed
3-1-2021; operative 3-1-2021. This action is exempt from OAL review pursuant to
Government Code section
15679(b).
Submitted to OAL for filing and printing only pursuant to Government Code
section
11343.8
(Register 2021, No. 10).
3. Amendment of section heading and section
filed 6-26-2023; operative 6-30-2023. This action is exempt from the
Administrative Procedure Act pursuant to Government Code section
15679(b).
Submitted to OAL for filing and printing only pursuant to Government Code
section
11343.8
(Register 2023, No. 26).
Note: Authority cited: Sections 15679 and 15679.5, Government Code. Reference: Sections 22973.1, 22977.2 and 22979, Business and Professions Code; Sections 11425.10, 11425.50, 11425.60, 15672, 15674, 15675, 15676.2, 15679 and 15679.5, Government Code; and Sections 20, 40, 8853, 18533, 19043.5, 19045, 19047, 19048, 19084, 19085, 19087, 19104, 19324, 19331, 19333, 19334, 19335, 19343, 19345, 19346, 30263, 38445, 40095, 41089, 43305, 45305, 46355, 50118, 55085 and 60354, Revenue and Taxation Code.