Administrative:
California: New Law Subjects Office of Tax Appeals to Rule Approval from Office of Administrative Law
A.B. 127, signed by gov. 7/10/23. Recently enacted legislation modifies how California’s Administrative Procedures Act (APA) applies to California’s Office of Tax Appeals (OTA). As revised, California’s APA restates the OTA’s existing exemption from the APA to instead apply to any policy, procedure, notice, or guideline issued by the OTA; the bill also exempts any final written opinion published by the OTA from the requirements of the APA. Accordingly, under the new law, when the OTA proposes or adopts administrative regulations, the OTA must now provide applicable underlying public notice, hearings, comment, and approval from the California Office of Administrative Law. The legislation also authorizes the OTA to designate any published written opinion as precedential in any matter or proceeding before the OTA, unless overruled, superseded, or otherwise designated nonprecedential by the OTA. The bill further provides that the designation of an opinion as precedential is not “rulemaking” within the meaning of the APA. Please contact us with any questions.
30 Rockefeller Plaza New York, NY 10112-0015 United States
About Deloitte Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively, the “Deloitte organization”). DTTL (also referred to as “Deloitte Global”) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more.
Deloitte provides industry-leading audit and assurance, tax and legal, consulting, financial advisory, and risk advisory services to nearly 90% of the Fortune Global 500® and thousands of private companies. Our professionals deliver measurable and lasting results that help reinforce public trust in capital markets, enable clients to transform and thrive, and lead the way toward a stronger economy, a more equitable society and a sustainable world. Building on its 175-plus year history, Deloitte spans more than 150 countries and territories. Learn how Deloitte’s approximately 415,000 peopleworldwide make an impact that matters at www.deloitte.com.
