California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 5 - Voting, Decisions, and Opinions › Section 5551 - Voting and Decisions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Timing of Board's Vote on an Appeal. The Board may vote to decide an appeal
				  after considering the appeal at a Board hearing or as a nonappearance matter,
				  or the Board may take the appeal under submission and vote to decide it later
				  at the same meeting or at a subsequent meeting. The Board may also continue a
				  Board hearing to a later date.
(b)
				  Written Opinions. The Board may, but is not required to, adopt a written
				  opinion to decide an appeal. The Board may vote to decide an appeal by adopting
				  a written opinion containing its decision, or the Board may vote to decide an
				  appeal without adopting a written opinion at the time of the vote.
(1) Before or after the Board votes to decide
				  an appeal, the Board may direct Board staff to draft a written opinion and
				  submit the opinion to the Board for consideration as a nonappearance matter at
				  a subsequent meeting.
(2) If the
				  Board votes to decide an appeal for which a written opinion is required by
				  section 5552, but the Board does not adopt
				  a written opinion or direct staff to draft a written opinion at the time of the
				  vote, then Board staff shall draft a nonprecedential opinion and submit it to
				  the Board for consideration as a nonappearance matter at a subsequent meeting.
				  In such cases, the Board's vote to decide the appeal is not tentative and shall
				  not be held in abeyance, unless the Board expressly directs staff to hold its
				  decision in abeyance before the decision becomes final.
(3) If the Board votes to decide an appeal
				  and then directs staff to draft a precedential opinion for the same appeal
				  before the decision is final, then, unless the Board directs otherwise, the
				  Board's vote to decide the appeal will be tentative, and shall be held in
				  abeyance and subject to change until the Board subsequently votes to adopt a
				  precedential opinion or votes not to adopt a precedential opinion. However, a
				  vote to decide an appeal described in section
				  5310, subdivision (a)(1) or (2) is
				  not tentative and shall be final when made.
(4) A precedential opinion adopted by the
				  Board may be cited as precedent in any matter or other proceeding before the
				  Board, unless the opinion has been depublished, overruled, or superseded.
				  Nonprecedential opinions may not be cited as precedent in any matter or other
				  proceeding before the Board.
(5) A
				  written opinion is not confidential if the Board has already voted to decide
				  the appeal to which the opinion relates and the Board's decision is not being
				  held in abeyance pending the Board's consideration of the written opinion. In
				  all other circumstances, a written opinion is confidential unless and until
				  adopted by the Board. In addition, confidential taxpayer information included
				  in a written opinion prepared for an appeal subject to chapter 2 or 3 of this
				  division is confidential before and after the opinion is adopted, unless the
				  taxpayer has waived the right to confidentiality as to such information as
				  provided in section
				  5573 or the opinion is required to
				  be published pursuant to section
				  5552.