California Code of Regulations
Title 18 - Public Revenues
Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals
Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims
Section 30817 - Written Opinions. [Repealed]

Universal Citation: 18 CA Code of Regs 30817
Current through Register 2024 Notice Reg. No. 12, March 22, 2024

1. New article 5 (sections 30817-30819) and section filed 1-5-2018 as an emergency; operative 1-5-2018 (Register 2018, No. 1). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be repealed by operation of law on the following day.
2. New article 5 (sections 30817-30819) and section refiled 5-8-2018 as an emergency; operative 7-6-2018 (Register 2018, No. 19). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 10-4-2018 or emergency language will be repealed by operation of law on the following day.
3. New article 5 (sections 30817-30819) and section refiled 9-10-2018 as an emergency; operative 10-4-2018 (Register 2018, No. 37). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 1-2-2019 or emergency language will be repealed by operation of law on the following day.
4. Repealed by operation of Government Code section 11346.1(g) (Register 2019, No. 1).

Note: Authority cited: Section 15679, Government Code. Reference: Sections 22973.1, 22977.2 and 22979, Business and Professions Code; Sections 11425.10, 11425.50, 15570.54, 15672, 15674 and 15675, Government Code; Section 25215.45, Health and Safety Code; and Sections 40, 254.6, 271, 6537, 6538, 6561, 6564, 6901, 6906, 6981, 7699, 7700, 7710, 7712, 8126, 8191, 8827, 8828, 8851, 8852, 8853, 9151, 9196, 30174, 30175, 30176, 30176.1, 30176.2, 30177, 30242, 30243, 30261, 30263, 30361, 30365, 38432, 38433, 38441, 38445, 38601, 38605, 38631, 40091, 40095, 40111, 40115, 40121, 41085, 41089, 41100, 41104, 41107, 43301, 43305, 43350, 43351, 43451, 43451.5, 43452, 43454, 43491, 45301, 45305, 45351, 45352, 45651, 45654, 45801, 46301, 46302, 46351, 46355, 46501, 46505, 46551, 50114, 50118, 50120.1, 50120.2, 50139, 50139.5, 50142, 50151, 55081, 55085, 55101, 55102, 55221, 55221.5, 55224, 55281, 60331, 60332, 60350, 60354, 60501, 60502, 60505, 60521 and 60581, Revenue and Taxation Code.

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