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California’s youngest tax agency, the Office of Tax Appeals (OTA), may be in for some significant changes based on proposed amendments (Proposed Amendments) to Title 18, Chapter 4.1 of the California Code of Regulations, which were issued by the OTA February 2023.
California Office of Tax Appeals OTA affected by proposed amendments to Title 18, Chapter 4.1 of California Code of Regulations issued by OTA. Changes respond to Senate Bill 189 allowing non attorneys as panel members for OTA hearings alongside administrative law judges ALJs
To embed, copy and paste the code into your website or blog: Much to the recent surprise of many in the tax community, the California Department of Tax and Fee Administration (“CDTFA”) is able to adopt or amend regulations without the normal review process by the Office of Administrative Law (“OAL”) under the Administrative Procedures Act (“APA”). SB 86, The Taxpayer Transparency and Fairness Act of 2017, established the CDTFA. Tucked away in Section 5, Part 8.7, Chapter 4 (Regulations) was section 15570.40 added to Division 3 of Title 2 of the Government Code, which provided i...