California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 2 - General Applicability, Definitions, and Jurisdiction › Article 1 - Application of Division 4.1, Definitions, and Jurisdiction › Section 30102 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following definitions apply to this division:
(a) "Administrative record" means all
				  documents and evidence concerning an appeal that were submitted to OTA by a
				  party to the appeal, including any item contained in the oral hearing record or
				  written record, withdrawn filings, and any information which was submitted but
				  not admitted into evidence. The term also includes all final written
				  correspondence concerning the appeal between OTA and the parties, including
				  letters, orders, and the oral hearing transcript. Regulation 30430.5 sets forth
				  OTA's procedures for protecting confidential information contained in the
				  administrative record.
(b) "Action
				  of CDTFA" means an action as defined in subdivision (b) of regulation
				  30103.
(c) "Action of FTB" means an
				  action as defined in subdivision (a) of regulation 30103.
(d) "Agency" refers to a governmental agency
				  that is a party to an appeal before OTA. The term Agency includes, but is not
				  limited to, FTB and CDTFA.
(e)
				  "ALJ" means an administrative law judge.
(f) "Appeal" shall have the same meaning as
				  defined in subdivision (a) of Government Code section
				  15671.
(g) "Appeals Bureau" refers to the bureau
				  within CDTFA that issues the final written decision of that Agency.
(h) "Appeals Bureau decision" means any
				  written decision, including a supplemental decision, issued by CDTFA's Appeals
				  Bureau, as described in California Code of Regulations, title 18, sections
				  35065 and
				  35066.
(i) "Brief" means a written document
				  containing an argument or arguments concerning a party's position. A brief may,
				  but is not required to, include citations to specific laws, regulations, or
				  other authorities. A brief may be in the form of a letter, other informal
				  writing, or formal legal writing.
(j) "California Public Records Act" refers to
				  division 10 of title 1 of the Government Code.
(k) "CDTFA" means the California Department
				  of Tax and Fee Administration.
(l)
				  "Days" means calendar days, unless specifically provided otherwise in OTA's
				  Rules for Tax Appeals.
(m)
				  "Discovery" means the process of requesting and disclosing information and
				  evidence that is relevant to the party's tax appeal before OTA.
(n) "Evidence" means any information
				  contained in the written record or oral hearing record that the Panel may
				  consider when deciding an appeal. This may include any relevant evidence that a
				  Panel determines to be the sort of evidence responsible persons are accustomed
				  to relying on in the conduct of serious affairs.
(o) "FTB" means the Franchise Tax
				  Board.
(p) "Lead Panel Member"
				  means the Panel Member designated by OTA to govern the conduct of an
				  appeal.
(q) "Local entity" means,
				  except where context requires otherwise, any city, county, city and county,
				  special district or other local jurisdiction that has adopted a local or
				  district tax, or a "notified jurisdiction" as that term is defined by
				  California Code of Regulations, title 18, section
				  35056.
(r) "Local or district tax" means a local
				  sales or use tax, or a district tax, adopted pursuant to Revenue and Taxation
				  Code sections
				  7200
				  et seq.,
				  7251
				  et seq., or
				  7285
				  et seq.
(s) "Material," unless the
				  context provides otherwise, means and includes something which has the
				  potential to change the holding or disposition of an appeal before OTA. Any
				  determinations regarding materiality, such as whether a disputed item could
				  materially affect the disposition of an appeal, will be made by the Panel or
				  Lead Panel Member, as applicable.
(t) "Mail" is properly addressed
				  correspondence, sent through the United States Postal Service, or other
				  carriers, postage prepaid, or sent by electronic transmission such as
				  facsimile, email, or submitted under the party's account with OTA via the
				  appeals portal on OTA's website (ota.ca.gov).
(u) "Motion" means a written or oral request
				  that OTA make a specified ruling or order.
(v) "Opinion" means a written decision issued
				  by a Panel on an appeal before OTA.
(w) "Oral hearing record" means the record
				  that a Panel shall consider in reaching a determination when an appeal is
				  submitted for decision following an oral hearing before a Panel. The oral
				  hearing record may include, but is not limited to, the following:
(1) The parties' oral and written
				  arguments;
(2) Any concessions or
				  admissions made by a party;
(3) Any
				  factual stipulations or agreements between the parties, including those which
				  may be summarized in minutes, or an order, prepared by OTA;
(4) The procedural record as shown by the
				  notices and orders issued by OTA;
(5) Admitted evidence;
(6) Facts taken by official notice;
				  and
(7) OTA's official transcript
				  of the oral hearing.