California Code of Regulations › Title 18 - Public Revenues › Division 2.1 - State Board of Equalization - Rules for Tax Appeals › Chapter 5 - General Procedures for Board Action › Article 2 - Requirements for Scheduling Board Meetings and Hearings › Subarticle 3 - Representation, Prehearing Documents, and Preparation for Hearing › Section 5523.5 - Preparation for Board Hearing and Subpoenas

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Scope of Hearing. An oral hearing will be
					 limited to consideration of the facts, issues, values, or precise elements in
					 dispute in a taxpayer's matter. The Board may ask the parties questions during
					 an oral hearing, and will afford the parties an opportunity to
					 respond.
(b) Subpoenas. The Board
					 may issues subpoenas for the attendance of witnesses or the production of
					 books, records, accounts and papers before the Board, the Board's Executive
					 Director, individual Board Members, or any other representative of the Board in
					 accordance with Government Code section
					 15613. An
					 application for a subpoena for the production of books, records, accounts and
					 papers must be supported by an affidavit showing good cause and containing the
					 information prescribed by Code of Civil Procedure section
					 1985.
					 Any affidavit filed in support of an application for a subpoena must be served
					 with the subpoena. A subpoena must be signed by a Board Member, the Board's
					 Executive Director, or other person designated by the Executive Director.
					 Taxpayers are required to serve subpoenas issued pursuant to their request upon
					 the witnesses identified in the subpoenas and will bear any expenses
					 incurred.
(c) Time Allocation. The
					 Chief of Board Proceedings will generally allocate a total of 35 minutes per
					 hearing. The Chief of Board Proceedings will inform the parties and the Board
					 of the time allocations prior to the hearing.
(d) Additional Time. A party may request
					 additional time to present a complex matter. A request for additional time must
					 be submitted to the Board Proceedings Division in writing no less than 15 days
					 prior to the hearing, and state the reason(s) why additional time is needed.
					 The Chief of Board Proceedings must submit requests for additional time to the
					 Board Chair for approval. The Board Chair may grant a party whatever additional
					 time the Board Chair determines the party needs to present a complex matter.
					 Board Proceedings Staff will inform all the parties and the Board in writing as
					 to whether a request for additional time has been granted or denied.
(e) Modification. At the oral hearing, the
					 Board Chair may limit the time for a party's presentation if, in his or her
					 discretion, the Board Chair determines that the party's presentation has no
					 purpose other than to delay the proceedings. The Board Chair may, in his or her
					 discretion, grant a party additional time to complete its presentation during
					 the hearing.
1. New
						section filed 1-7-2008; operative 2-6-2008 (Register 2008, No.
						2).
2. Change without regulatory effect amending NOTE filed
						7-30-2020 pursuant to section
						100, title 1, California Code of
						Regulations (Register 2020, No. 31).
Note: Authority cited: Article XIII, Section
						  11, California Constitution;
						  Sections
						  15606 and
						  15640,
						  Government Code; and Sections
						  251,
						  1840,
						  11651,
						  13170,
						  30451
						  and
						  32451,
						  Revenue and Taxation Code. Reference: Sections
						  15606,
						  15613 and
						  15640,
						  Government Code; and Sections
						  254.5,
						  254.6,
						  742,
						  748,
						  1840,
						  5148,
						  12429,
						  12636,
						  12637,
						  12951,
						  12977,
						  12978,
						  12981,
						  32255,
						  32256,
						  32256.5,
						  32257,
						  32302,
						  32312,
						  32313,
						  32401,
						  32402,
						  32402.1,
						  32404,
						  32407
						  and
						  32440,
						  Revenue and Taxation Code.