California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 5 - General Oral Hearing Procedures › Article 1 - Scheduling an Oral Hearing › Section 30404 - Waiver of Oral Hearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Failure to respond to notice of oral hearing. If the party who requested an
				  oral hearing fails to respond to the notice of oral hearing by the deadline
				  stated in the notice of oral hearing, OTA will notify the parties in writing
				  that the appeal has been removed from the oral hearing calendar. The appeal
				  will then be submitted to a Panel for a decision on the basis of the written
				  record.
(b) Postponement or
				  deferral. If OTA denies a request to postpone or defer an oral hearing, and,
				  prior to the day of the oral hearing, the party who requested the postponement
				  or deferral informs OTA that the party will not appear at the oral hearing, or
				  the party fails to respond to a request to confirm attendance, OTA may remove
				  the appeal from the oral hearing calendar and the appeal will be decided based
				  on the written record.
(c) Failure
				  to appear. Except as provided in subdivision (b), if only one party appears for
				  a duly noticed oral hearing and wishes to proceed, OTA may conduct the oral
				  hearing in the absence of the party who failed to appear. OTA may also submit
				  the appeal for decision based on the written record and remove it from the
				  hearing calendar. If all parties fail to appear for the oral hearing, the
				  appeal will be submitted to a Panel for decision based on the written
				  record.
(d) Good cause exception.
				  If an appeal is removed from the oral hearing calendar or an oral hearing is
				  held in absence of a party pursuant to this regulation, and the Panel has not
				  yet issued a written Opinion, OTA may, in its discretion, return the appeal to
				  the oral hearing calendar upon a showing of good cause.
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 subsection (b) 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 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
						11415.40,
						11440.20,
						11445.30,
						11509,
						15672,
						15674,
						15676.2,
						15679 and
						15679.5,
						Government Code; and Sections
						20,
						6562,
						7711,
						8852,
						18533,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19331,
						19333,
						19343,
						19345,
						30262,
						38443,
						40093,
						41087,
						3303,
						45303,
						46353,
						50116,
						55083
						and
						60352,
						Revenue and Taxation Code.