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

Universal Citation: 18 CA Code of Regs 30503
Current through Register 2024 Notice Reg. No. 12, March 22, 2024

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.

Disclaimer: These regulations may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.