Ca Ota Search
ca_ota_searchFind California Office of Tax Appeals (OTA) opinions by statute citation or topic keyword (e.g. "residency", "innocent spouse", "17014", "17951-4") -- returns citation, title, date, tax category (Franchise/Income vs Business Tax), precedential status, and OTA's own one-line issue/statute tag, most recent first. PARTIAL: this searches opinion titles and OTA's published "Issues" tag only, not full opinion text (OTA publishes no full-text search). For full text and all cited provisions of a specific opinion, use ca_ota_opinion_lookup. Sourced from ota.ca.gov's own opinion listing pages.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| limit | No | Max opinions to return, default 25, max 100. | |
| query | Yes | A topic keyword (e.g. "residency", "penalties", "innocent spouse") or a statute citation/number (e.g. "17014" or "R&TC 19045"). | |
| category | No | Optional filter: "fit" (Franchise and Income Tax, FTB-administered) or "bt" (Business Tax, CDTFA-administered: sales/use, excise, etc). | |
| precedential_only | No | If true, only return opinions OTA has designated Precedential (binding on future OTA panels). Default false (returns both). |