California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 4 - Briefing Schedules and Procedures › Article 1 - General Briefing Schedule › Section 30304 - Requests for Additional Briefing or Evidence

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Generally. Either OTA or a party to an
				  appeal may request the submission of additional briefing or evidence. Unless
				  otherwise directed, additional briefing is subject to the same format and
				  length limitations as briefing filed pursuant to the regular briefing schedule
				  set forth in OTA's Rules for Tax Appeals. OTA will determine the order,
				  deadlines, and conditions under which any additional briefing or evidence may
				  be permitted. Unless otherwise provided by OTA, a party submitting additional
				  briefing may attach any relevant evidence as exhibits.
(b) Requests by OTA for additional briefing.
				  If a party does not comply with OTA's request for additional briefing or
				  evidence but later provides the additional briefing or evidence requested,
				  without good cause for the delay, the Lead Panel Member has the discretion to
				  exclude such additional briefing or evidence from the record.
(c) Requests by a party for additional
				  briefing or evidence. A party to an appeal may request an opportunity to submit
				  an additional brief or evidence. OTA will address any request by a party for
				  additional briefing or evidence, and determine the order, deadlines, and
				  conditions under which any additional briefing or evidence may be permitted.
				  Any such request must be made in writing, should be copied to the other party
				  or parties to the appeal, and should be made promptly following the event or
				  circumstance that caused the party to make the request. Grounds for a request
				  for additional briefing or evidence may include new facts, arguments, evidence,
				  or any other matter essential to the resolution of the appeal. If an additional
				  brief or evidence is submitted outside of the applicable briefing schedule, OTA
				  will determine whether there is good cause to accept the submission, and
				  whether to request a reply from the other party or parties.
(d) Informality of briefing. Unless otherwise
				  directed by OTA, additional briefs may use ordinary and informal language, and
				  may be handwritten or typed.
1. New
					 section filed 1-5-2018 as an emergency; operative 1-5-2018 (Register 2018, No.
					 1). Pursuant to Government Code section
					 15679,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be
					 repealed by operation of law on the following day.
2. New section
					 refiled 5-8-2018 as an emergency; operative 7-6-2018 (Register 2018, No. 19).
					 Pursuant to Government Code section
					 15679,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 10-4-2018 or emergency language will
					 be repealed by operation of law on the following day.
3. New section
					 refiled 9-10-2018 as an emergency; operative 10-4-2018 (Register 2018, No. 37).
					 Pursuant to Government Code section
					 15679,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 1-2-2019 or emergency language will be
					 repealed by operation of law on the following day.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 1).
5. 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).
6. Amendment of section heading, section and
					 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).
7. Amendment of subsections (a)-(c) 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
						22973.1,
						22977.2
						and
						22979,
						Business and Professions Code; Sections
						15672,
						15674,
						15676.2,
						15679 and
						15679.5,
						Government Code; and Sections
						20,
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.