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Description: The Office of Tax Appeals (OTA) is an independent and impartial appeals body created by the Taxpayer Transparency and Fairness Act of 2017. The office was established to hear appeals from California taxpayers regarding various taxes and fees administered by the California Department of Tax and Fee Administration and the Franchise Tax Board. Tax disputes involving personal income, corporate franchise and income, sales and use, excise and other taxes and fees are decided by a three-member panel of Administrative Law Judges, each of whom is an expert in tax law. The office is independent of the state’s tax agencies.
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Subject: Taxation
Group: Office of Tax Appeals
Creator: California. Office of Tax Appeals
Language: English
Coverage: California
Format: Websites
Relation: https://cdtfa.ca.gov, https://www.ftb.ca.gov/
Collector: California State Library
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