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 30212 - Consolidation and Deconsolidation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Consolidation. On the motion of a party
				  or upon its own initiative, OTA may consolidate appeals if the facts and issues
				  are similar and no substantial right of any party will be prejudiced. OTA will
				  promptly notify the parties if an appeal is consolidated. Unless otherwise
				  provided in this division or by OTA, if separate appeals before OTA are later
				  consolidated, there will typically be one Opinion issued on the consolidated
				  appeal, and, if a hearing is requested, the cases may also be consolidated for
				  purposes of the oral hearing. In cases where issuing a single Opinion on all
				  consolidated appeals is not feasible, OTA may consolidate the appeals for
				  purposes of the oral hearing, and thereafter issue a separate Opinion for each
				  appeal, or for any one or more of the consolidated appeals. OTA may also link
				  the appeals for purposes of oral hearing, which means that OTA will hear the
				  items consecutively on the same oral hearing calendar and issue a separate
				  Opinion for each appeal.
(b)
				  Deconsolidation. On the motion of a party or upon its own initiative, OTA may
				  deconsolidate appeals if it determines that consolidation would have an adverse
				  effect on a substantial right of any party or if other good cause exists to
				  deconsolidate the appeals. OTA will promptly notify the parties if an appeal is
				  deconsolidated.
(c) Objections. Any
				  party may submit a written objection to consolidation or deconsolidation. Any
				  such objection must be submitted within 15 days of the party receiving notice
				  of the request for consolidation or deconsolidation and should establish that
				  consolidation or deconsolidation would have an adverse effect on a substantial
				  right of the objecting party.
1. New
					 section filed 1-3-2019; operative 1-3-2019. Pursuant to Government Code section
					 15679(b),
					 this action is exempt from OAL review. Submitted to OAL for filing and printing
					 only pursuant to Government Code section
					 11343.8
					 (Register 2019, No. 1).
2. Amendment of subsections (a) and (c) and
					 amendment of NOTE filed 3-1-2021; operative 3-1-2021. This action is exempt
					 from OAL review pursuant to Government Code section
					 15679(b).
					 Submitted to OAL for filing and printing only pursuant to Government Code
					 section
					 11343.8
					 (Register 2021, No. 10).
3. Amendment of subsection (a) filed
					 6-26-2023; operative 6-30-2023. This action is exempt from the Administrative
					 Procedure Act pursuant to Government Code section
					 15679(b).
					 Submitted to OAL for filing and printing only pursuant to Government Code
					 section
					 11343.8
					 (Register 2023, No. 26).
Note: Authority cited: Sections
						15676.2,
						15679 and
						15679.5,
						Government Code. Reference: Sections
						11507.3
						and
						15679.5,
						Government Code.