California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 6 - Ota Opinions › Section 30501 - Publication of an Opinion

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				Publication of Opinions. OTA shall publish an Opinion for each appeal decided
				by a Panel. The Panel that decides an appeal will issue an Opinion explaining
				its reasons for granting or denying the appeal, in whole or in part.
(b) Contents of Opinions. The Opinion may
				include findings of fact, a statement of the legal issue(s) presented,
				applicable law, analysis, the holding of the Panel, and the names and
				signatures of the adopting Panel Member(s) and any Panel Member(s) concurring
				in or dissenting from the Panel's Opinion.
(c) Delegation of signature authority. Any
				member of a Panel may authorize a designee to sign an Opinion on the Panel
				Member's behalf. Delegation of signature authority does not constitute a change
				in the Panel, and is for the purpose of avoiding unnecessary delay in issuing
				an Opinion.
(d) Concurrences and
				dissents when there are three Panel Members. To issue an Opinion on an appeal,
				at least two of the three Panel Members must concur in the holding of each
				issue and the final disposition set forth in the Opinion. A concurring or
				dissenting member may provide a written statement explaining the basis for the
				member's concurrence or dissent.
(e) Timeframe for publication. Within 100
				days after the date the Opinion becomes final, OTA will publish the Opinion on
				OTA's website.
(f) Withdrawn
				appeals. If a party withdraws from an appeal prior to the issuance of an
				Opinion, OTA will not publish an Opinion in the appeal. If a party withdraws
				from an appeal after OTA issues an Opinion, OTA will publish the Opinion
				pursuant to this regulation.
(g)
				Publication of Opinion on Petition for Rehearing. If a Panel denies a petition
				for rehearing, an Opinion on Petition for Rehearing shall be published in
				addition to the Opinion subject to the petition. If a Panel grants a petition
				for rehearing, the Opinion on Petition for Rehearing shall be published in
				addition to the Opinion on Rehearing. In addition, OTA will also publish the
				Opinion subject to the petition. Publication shall be pursuant to this
				regulation. For purposes of this regulation, the terms Opinion on Petition for
				Rehearing, and an Opinion on Rehearing, shall have the same meaning as defined
				in regulation 30601.
(h) Numbering.
				OTA's posted Opinions will be given an Opinion number using the following
				format: YEAR-OTA-NUMBER. The number is the sequential number of the appeal in
				that year.
(1) Opinions posted as precedential
				will have a "P" at the end of the sequential number of the appeal. For example,
				if the second Opinion published in 2021 were a precedential Opinion, its
				Opinion number would be "2021-OTA-002P."
(2) Opinions which are superseded, in whole
				or in part, will have an "X" at the end of the sequential number of the appeal.
				For example, if the third Opinion published in 2021 was a superseded Opinion,
				its Opinion number would be "2021-OTA-003X."
(3) Small Case Program Opinions, which are
				not eligible for precedential status, will have an "S" at the end of the
				sequential number of the appeal. For example, if the fourth Opinion published
				in 2021 was a Small Case Program Opinion, its Opinion number would be
				"2021-OTA-004S."