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 30212.1 - Bifurcating or Severing Appeals

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Bifurcating. On the motion of a party or
				  upon its own initiative, OTA may bifurcate an issue or issues in an appeal if
				  OTA determines there is good cause and no adverse effect on a substantial right
				  of any party. If an oral hearing is requested, OTA may hold separate hearings
				  for each issue. OTA will issue one Opinion on the bifurcated issues. OTA will
				  promptly notify the parties if an appeal is bifurcated.
(b) Severing. On the motion of a party or
				  upon its own initiative, OTA may sever an issue or issues from an appeal for
				  separate consideration if OTA determines there is good cause and no adverse
				  effect on a substantial right of any party. OTA will issue a separate Opinion
				  for a severed issue or issues. A determination by OTA on an appeal is not final
				  on the severed issues until a determination by OTA that resolves the entire
				  appeal is final. OTA will promptly notify the parties if an appeal is
				  severed.
(c) Reversal of
				  bifurcation or sever. On the motion of a party or upon its own initiative, OTA
				  may reverse an action to bifurcate or sever if it determines that bifurcating
				  or severing would have an adverse effect on a substantial right of any party or
				  for other good cause. OTA will promptly notify the parties if an action to
				  bifurcate or sever is reversed.
(d)
				  Objections. Any party may submit a written objection to any action specified
				  above. Any such objection must be submitted within 15 days from the date on the
				  notice to bifurcate, sever, or reverse bifurcate or sever, the appeal. The
				  objection should provide information to establish that bifurcation or severing
				  would have an adverse effect on a substantial right of the objecting party or
				  other good cause.
1. New
					 section 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).
2. 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
						11425.10,
						11425.50,
						15672,
						15674,
						15675,
						15676.2,
						15679 and
						15679.5,
						Government Code; and Sections
						20,
						40,
						8852,
						8853,
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19085,
						19087,
						19104,
						19112,
						19116,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346,
						19347,
						19348,
						30263,
						38445,
						40095,
						41089,
						43305,
						45305,
						46355,
						50118,
						55085
						and
						60354,
						Revenue and Taxation Code.