California Code of Regulations
Title 18 - Public Revenues
Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals
Chapter 7 - Petitions for Rehearing
- Section 30601 - Definitions
- Section 30602 - Time for Filing a Petition for Rehearing
- Section 30602.1 - General Briefing for Petitions for Rehearing
- Section 30603 - Form and Content of the Petition for Rehearing
- Section 30604 - Grounds for Rehearing
- Section 30605 - Number of Petitions for Rehearing
- Section 30606 - Opinions on Petitions for Rehearing
- Section 30607 - Briefing on a Granted Rehearing
- Section 30608 - Effect of Withdrawal or Failure to Participate During a Petition for Rehearing
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