California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 3 - Appeal Requirements and Procedures › Article 2 - Appeal Procedures › Section 30214 - Evidence

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Informal
				  discovery. Except as otherwise provided by law, the provisions of OTA's Rules
				  for Tax Appeals govern the right to and method of discovery as to any
				  proceeding governed by OTA's Rules for Tax Appeals. OTA expects that parties
				  appearing before OTA will cooperatively engage in the voluntary exchange of
				  relevant information and documents (informal discovery) prior to requesting OTA
				  involvement in the discovery process. Prior to the use of any process to issue
				  a subpoena or compel discovery, a party must show that it has attempted
				  informal discovery.
(b) Witness
				  declarations and affidavits. Regardless of whether an oral hearing is
				  requested, the parties may submit declarations and affidavits of persons for
				  consideration as evidence.
(1) Procedure. The
				  opposing party will have 30 days after receipt of a witness declaration or
				  affidavit, or 30 days from the date OTA acknowledges receipt of a party's
				  submission to OTA which contains a declaration or affidavit, whichever is
				  later, to mail or deliver to the other party, with a copy to OTA, relevant
				  written questions for the declarant or affiant and/or a request for
				  documentation relating to the declarant or affiant statements, otherwise that
				  party will waive their right to question the declarant or affiant, except as
				  provided in subdivision (b)(3) of this regulation. The declarant or affiant
				  should provide a response to the opposing party, signed under penalty of
				  perjury, with a copy to OTA, within 30 days of receiving the questions and/or
				  request.
(2) Oral hearing is not
				  requested. For appeals to be decided on the written record, declarations and
				  affidavits must be filed with the party's brief in accordance with regulation
				  30303, unless otherwise allowed by OTA.
(3) Oral hearing is requested. For appeals
				  where an oral hearing is requested, at any time 15 or more days prior to a
				  hearing or a continued hearing, any party may mail or deliver to the opposing
				  party a copy of any written witness declaration or affidavit from the
				  proffering party to introduce in evidence. Upon a showing of good cause by the
				  proffering party, a written declaration may be accepted into evidence less than
				  15 days prior to the oral hearing. If the declarant or affiant testifies at the
				  oral hearing, the opposing party shall have the right to question such a
				  witness during the hearing. Notwithstanding subdivision (b)(1), unless
				  previously exercised and completed prior to the date of the oral hearing, the
				  procedure set forth in subdivision (b)(1) to request any further questions or
				  documentation from the witness is waived once the opposing party is provided a
				  meaningful opportunity to question the witness at the oral hearing.
(4) Format. Declarations and affidavits shall
				  be signed under penalty of perjury by the person making it and shall contain
				  the following statement, or substantially similar statement, above the
				  declarant's or affiant's signature: "I declare under penalty of perjury under
				  the laws of the State of California [or the jurisdiction where executed] that
				  the foregoing is true and correct, and this declaration was executed at [insert
				  city, state] on [insert date]."