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 30214.5 - Noncompliance with Discovery Requests

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Generally. OTA expects the parties to
				  cooperatively exchange requested information that is relevant to an appeal. In
				  considering discovery requests, OTA will strive to provide an informal and
				  efficient administrative process, and will consider the burden imposed on other
				  parties, the risk of delay, the likelihood that relevant information may be
				  obtained, the materiality of the information sought to the issues in dispute,
				  and any other factors relevant to the conduct of a fair and efficient appeal
				  process.
(b) Motion to compel
				  discovery. Any party claiming that a request for discovery made pursuant to
				  regulation 30214 has not been complied with may file with OTA a motion to
				  compel discovery pursuant to subdivisions (a) and (b) of Government Code
				  section
				  11507.7.
(c) Order on motion. If OTA determines that
				  the requested discovery made pursuant to this regulation is proper, OTA may
				  issue an order to compel discovery as provided by subdivision (f) of Government
				  Code section
				  11507.7.
				  Notwithstanding Government Code section
				  11507.7,
				  there is no right to present oral arguments on a motion to compel discovery.
				  The motion will be decided based solely on the submissions of the parties, and
				  on any such evidence and argument as OTA may allow.
(d) Grounds for denial of motion. If OTA
				  determines that a discovery request made pursuant to this regulation is overly
				  burdensome, invasive, or otherwise not in the interest of fair and efficient
				  adjudication of the hearing, OTA can deny a party's motion to compel discovery
				  with or without requesting a response from the other party. If the request for
				  discovery is denied, OTA will inform the parties in writing no more than 15
				  days after OTA has acknowledged its receipt of the discovery motion or any
				  applicable response.
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 section and 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 of section heading and section
					 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
						11450.05-
						11450.50,
						11507.6,
						11507.7,
						11511,
						11512,
						11513,
						11514,
						15670 and
						15679.5,
						Government Code.