reglab/statecodes huggingface dataset:
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 30103 - Jurisdiction

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Appeal from an
				  action of FTB. In general, OTA has jurisdiction to hear and decide an appeal
				  that has been timely submitted to OTA pursuant to OTA's Rules for Tax Appeals,
				  if any of the following circumstances apply:
(1) FTB mails a notice of action on a
				  proposed deficiency assessment of additional tax, which may also include
				  penalties, fees, and interest.
(2)
				  FTB mails a notice of action on a proposed carryover adjustment.
(3) FTB mails a notice of action on
				  cancellation, credit or refund, or any other notice which denies any portion of
				  a perfected claim for a refund of tax, penalties, fees, or interest.
(4) FTB fails to act on a perfected claim for
				  a refund of tax, penalties, fees, or interest within six months after the claim
				  is filed with FTB. For purposes of this subdivision, a perfected claim for
				  refund does not include any claim which is considered a claim solely for
				  purposes of tolling the statute of limitations within the meaning of
				  subdivision (a) of Revenue and Taxation Code section
				  19322.1.
(5) FTB mails a notice of determination not
				  to abate interest, or any other notice, that denies an abatement, in whole or
				  in part, of paid or unpaid interest, under Revenue and Taxation Code section
				  19104.
(6) FTB fails to act on a request for
				  abatement of interest within six months after the request is submitted to FTB
				  under Revenue and Taxation Code section
				  19104.
				  This paragraph does not apply to requests for interest abatement made in
				  connection with a protest or an appeal from a notice of action on a
				  protest.
(7) FTB mails a notice
				  that disallows interest on a refund.
(8) FTB mails a notice of action that grants
				  or denies, in whole or in part, innocent spouse relief under Revenue and
				  Taxation Code sections
				  18533,
				  subdivisions (b), (c), (f), or (i), or 19006, subdivision (c); or FTB fails to
				  act on a request for innocent spouse relief within six months of the date that
				  the request for innocent spouse relief is filed with FTB.
(9) FTB mails a notice of determination on,
				  or fails to act within 90 days of, a petition for review of FTB's finding of
				  jeopardy.
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 30104 - Limitations on Jurisdiction

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
OTA's jurisdiction is set forth in statute. Areas where OTA
					 does not have jurisdiction include, but are not limited to, the
					 following:
(a) Whether a California
				  statute is invalid or unenforceable under the United States or California
				  Constitutions, unless a federal or California appellate court has already made
				  such a determination.
(b) Whether a
				  provision of the California Constitution is invalid or unenforceable under the
				  United States Constitution, unless a federal or California appellate court has
				  already made such a determination.
(c) Whether FTB or CDTFA violated the
				  Information Practices Act (Civil Code section
				  1798 et seq.),
				  the California Public Records Act, or any similar provision of the
				  law.
(d) OTA does not have
				  jurisdiction to determine whether a provision of OTA's Rules for Tax Appeals is
				  invalid, or to refuse to follow the regulation on that basis.
(e) Whether the appellant is entitled to a
				  remedy for an Agency's actual or alleged violation of any substantive or
				  procedural right to due process under the law, unless the violation affects the
				  adequacy of a notice, the validity of an action from which a timely appeal was
				  made, or the amount at issue in the appeal. Examples of how to interpret this
				  subdivision include, but are not limited to, the following:
(1) OTA does not have jurisdiction to
				  determine whether the appellant is entitled to a remedy on the basis that there
				  was no FTB protest hearing.
(2) OTA
				  does not have jurisdiction to determine whether the appellant is entitled to a
				  remedy on the basis that CDTFA failed to provide the appellant the opportunity
				  to discuss the audit at an exit conference, or to discuss the appeal at an
				  appeals conference.
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 30105 - Questions of Jurisdiction and Timeliness

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) OTA may request additional information
				  and briefing from the parties to an appeal including on issues related to
				  jurisdiction or timeliness.
(b) If
				  OTA accepts an appeal and does not raise any issues regarding jurisdiction or
				  timeliness, any such issues may be raised and addressed in briefing, and if
				  raised, will be determined by OTA.
(c) If there is an issue regarding the
				  timeliness of the appeal or OTA's jurisdiction to hear the appeal, OTA may:
(1) Rule on such issues before it receives
				  briefing pursuant to the general briefing schedule;
(2) Request further information or briefing
				  on such issues;
(3) Direct the
				  parties to address such jurisdictional or timeliness issues in briefs submitted
				  pursuant to the general briefing schedule; or
(4) Take other action as it deems appropriate
				  to determine such issues.
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 30107 - Ota Publication of Notices, Forms, and Other Guidance

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
OTA may generate and issue notices, forms, and other
					 guidance regarding procedures, rules, or processes that affect taxpayers, their
					 representatives, or other members of the public in matters or appeals before
					 OTA.
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 of section heading, section
					 and NOTE 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: Section
						15679,
						Government Code. Reference: Sections
						15672,
						15672.2,
						15676.2,
						15679 and
						15679.5,
						Government Code.
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 1 - Filing an Appeal › Section 30201 - Appeal Filing Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Generally. Every appeal from an action of FTB or CDTFA must be in writing,
				  whether written by hand, typed and submitted electronically, or printed and
				  mailed. An appeal may use ordinary and informal language. The appeal must
				  adhere to the length limitations and other requirements of regulation 30302,
				  and must contain the following:
(1) The name,
				  address, and telephone number of each appellant submitting the appeal, and, if
				  applicable, the name, address, and telephone number of each of appellant's
				  authorized representative(s);
(2)
				  The email address for each appellant and authorized representative(s), if
				  available;
(3) The facts involved
				  and the specific reasons for the appellant's position;
(4) If applicable, the appeal should include
				  any legal authorities upon which the appellant relies, such as statutes,
				  regulations, and judicial and administrative decisions;
(5) The amount at issue or an estimate of the
				  amount at issue, if known, and any amount conceded, or an estimate of the
				  amount conceded by the appellant; and
(6) The signature of the party seeking an
				  appeal or that party's authorized representative.
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 1 - Filing an Appeal › Section 30206 - Transition Provision for Appeals Filed with Other Agencies. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
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. Repealer 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).
Note: Authority cited: Section
						15679,
						Government Code. Reference: Sections
						22973.1,
						22977.2
						and
						22979,
						Business and Professions Code; Sections
						15672,
						15674 and
						15679,
						Government Code; and Sections
						20,
						6538.5,
						6562,
						7700.5,
						7711,
						8828.5,
						8852,
						18533,
						19043.5,
						19045,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19334,
						19343,
						19346,
						20645,
						30262,
						38443,
						40093,
						41087,
						43303,
						45303,
						46353,
						50116,
						55083
						and
						60352,
						Revenue and Taxation Code.
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 1 - Filing an Appeal › Section 30207 - Acknowledging an Appeal

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Acknowledgment of appeal. When OTA receives a timely appeal, OTA will send an
				  acknowledgment of receipt of the appeal to each party to the appeal in a timely
				  manner.
(b) Acknowledgment of
				  petition for redistribution. When the timely appeal specified in subdivision
				  (a) involves a petition for redistribution of local or district tax OTA will
				  also mail a copy of the acknowledgment to the retailer whose allocations are
				  the subject of the petition, and will inform the retailer that it will not be
				  regarded as a party to the appeal unless it chooses to actively participate in
				  the appeal process by filing a timely brief with OTA in accordance with OTA's
				  Rules for Tax Appeals.
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 subsection (b) and amendment
					 of 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 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
						and
						15679.5,
						Government Code. Reference: Sections
						22973.1,
						22977.2
						and
						22979,
						Business and Professions Code; Sections
						11440.20,
						15672,
						15674,
						15676.2,
						15679 and
						15679.5,
						Government Code; and Sections
						20,
						6015,
						6538.5,
						6539,
						6562,
						6566,
						7700.5,
						7707,
						7711,
						8828.5,
						8829,
						8852,
						8855,
						18533,
						19043.5,
						19045,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19334,
						19343,
						19346,
						20645,
						30244,
						30262,
						30265,
						38434,
						38443,
						38447,
						40093,
						40097,
						41087,
						41091,
						43303,
						43307,
						45303,
						45307,
						46353,
						46357,
						50116,
						50120,
						55087,
						55083,
						60352
						and
						60340,
						Revenue and Taxation Code.
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 1 - Filing an Appeal › Section 30208 - Perfecting an Appeal

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Generally. A perfected appeal is an appeal that contains substantially all the
				  information required by regulation 30201, and in which OTA can identify the
				  appeal and the contact information for the party or the party's representative
				  along with the signature of each appellant or authorized representative. OTA
				  will accept an appeal that is perfected as provided in subdivision
				  (b).
(b) Time to perfect an appeal.
				  If an appeal does not contain substantially all the information required by
				  regulation 30201, OTA will notify all parties in writing that the information
				  received by OTA is insufficient to be accepted as a valid appeal, identify the
				  additional information necessary to perfect the appeal, and provide 30 days for
				  the appellant to perfect the appeal.
(1) The
				  appellant must perfect the appeal not later than 30 days from the date of the
				  notice. However, OTA may grant an extension for good cause. All parties will be
				  notified in writing of any extension.
(2) If the appellant submits the required
				  information within the 30-day period, OTA will accept the appeal as a valid
				  appeal.
(3) If the appellant fails
				  to perfect the appeal within the 30-day period, or within any extension period
				  granted, the appeal may be dismissed. All parties will be notified in writing
				  of the dismissal.
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 1 - Filing an Appeal › Section 30209 - Submission for an Opinion

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Submission on the written record. If the appellant does not request an oral
				  hearing under regulation 30401, or if the appellant does not timely respond to
				  a notice of oral hearing, the appellant waives the right to an oral hearing.
				  The appeal will then be submitted for an Opinion based upon the written
				  record.
(b) Submission on the oral
				  hearing record. When a Panel conducts an oral hearing, the appeal will be
				  submitted for an Opinion based upon the oral hearing record after the record is
				  closed.
(c) Innocent spouse
				  appeals. If neither the appealing spouse nor the non-appealing spouse who joins
				  the appeal requests an oral hearing, or if neither spouse responds to a notice
				  of oral hearing, the appeal will be submitted for an Opinion based upon the
				  written record. If an oral hearing is held before OTA, the appeal will be
				  submitted for an Opinion based upon the oral hearing record after the record is
				  closed.
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 heading, 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 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
						22970.2,
						22973.1,
						22977.2
						and
						22979,
						Business and Professions Code; Sections
						15606,
						15672,
						15674,
						15676.2,
						15679 and
						15679.5,
						Government Code; and Sections
						20,
						6538.5,
						6562,
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346,
						20645
						and
						34013,
						Revenue and Taxation Code.
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 1.5 - Small Case Program › Section 30209.05 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
For purposes of this article the following definitions
					 shall apply:
(a) "Gross receipts"
				  means and includes all gross receipts reported on the taxpayer's federal income
				  tax return, and all gross receipts reportable for federal income tax
				  purposes.
(b) "Small Case Program"
				  means the process authorized by Government Code section
				  15676.2
				  under which a taxpayer filing an appeal with OTA may opt to appear before one
				  Panel Member.
1. New
					 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
						15679 and
						15679.5,
						Government Code. Reference: Section
						15676.2,
						Government Code.
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 1.5 - Small Case Program › Section 30209.1 - Total Amount in Dispute, Eligibility; Election to Participate

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Generally. A
				  taxpayer appealing an action of FTB or CDTFA, as applicable, may elect under
				  subdivision (e) to participate in the Small Case Program if:
(1) FTB total amount in dispute limitation.
				  In the case of an appeal of an action of FTB by a taxpayer subject to the
				  Personal Income Tax Law (Part 10 (commencing with Section
				  17001) of Division 2 of the
				  Revenue and Taxation Code), the total amount in dispute is less than five
				  thousand dollars ($5,000) per tax year as specified in subdivision (c);
				  or
(2) CDTFA gross receipts and
				  total amount in dispute limitations. In the case of an appeal of an action of
				  CDTFA arising from a tax, fee, or penalty administered by the CDTFA, (i) the
				  person filing the appeal has gross receipts of less than twenty million dollars
				  ($20,000,000) for each federal income tax year that is included, in whole or
				  part, in the CDTFA liability or claim period, and (ii) the total amount in
				  dispute is less than fifty thousand dollars ($50,000) per calendar year (or
				  fraction thereof) for each calendar year of the liability or claim period as
				  specified in subdivision (c).
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 30210 - Conferences

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Application.
				  The provisions of this article shall apply to all proceedings before OTA,
				  including oral hearing appeals, and appeals where an oral hearing is not
				  requested.
(b) Generally. Either
				  OTA or a party to an appeal may request a conference. A conference may be
				  requested at any time in the appeal process and may be requested regardless of
				  whether an oral hearing has been requested. OTA will determine whether a
				  conference is necessary, and the order, deadlines, and conditions of any
				  conference. Unless otherwise directed by OTA, all conferences will be informal
				  in nature and will not be recorded.
(c) Requests by a party to an appeal. Any
				  party may request a conference. Any such request should be made in writing with
				  a copy sent to the other party or parties to the appeal.
(d) Location of conference. Conferences
				  generally may be held telephonically, by video conference, or in person at one
				  of OTA's permanent hearing facilities. Conferences may be held by telephone or
				  other electronic means if each participant in the conference has an opportunity
				  to participate in and to understand the entire proceeding while it is taking
				  place.
(e) Notice and scheduling.
				  OTA will provide written notice to the parties of the time and location of a
				  conference. OTA will consult with the parties regarding the scheduling of a
				  conference other than a prehearing conference and will provide written notice
				  to the parties of the time and location of the conference. Notice of the time
				  and location for a prehearing conference will be included with the notice of
				  oral hearing that is mailed to the parties pursuant to regulation 30402.
				  Nothing in this subdivision precludes OTA from rescheduling the date and time
				  of any conference, including a prehearing conference, for good cause.
(f) Matters to be covered. A conference may
				  deal with one or more of the following matters:
(1) Clarification and discussion of issues or
				  facts;
(2) Evidence and witnesses,
				  and any objections to the admission of evidence or witnesses;
(3) Schedules for the submission of any
				  additional briefs or evidence, and schedules for the commencement and conduct
				  of any oral hearing; and
(4) Any
				  other matters that may promote the fair, objective, and timely resolution of
				  the appeal.
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 30211 - Representation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Representation.
				  A party may be represented in an appeal by any authorized person or persons, at
				  least 18 years of age, of the party's choosing.
(b) Recognition of representative. OTA will
				  recognize all authorized representatives who are identified in writing or
				  orally at a hearing by the taxpayer. Authorized representatives shall be
				  permitted to receive confidential information relating to the taxpayer they
				  represent, and to act on behalf of the taxpayer in connection with an appeal
				  before OTA.
(c) Local entity
				  representation. Notwithstanding subdivision (b), and within 30 days of OTA's
				  letter acknowledging the appeal, OTA must be provided with:
(1) a copy of the resolution or power of
				  attorney from, or a written contract with, the local entity they represent
				  authorizing their representation; and
(2) a copy of a waiver from the taxpayer
				  allowing each representative to have access to the taxpayer's confidential
				  information. If the taxpayer joins the appeal as a party, then no waiver is
				  required.
(1) Resolution. For
				  purposes of this regulation, "resolution" shall refer to the resolution
				  described in subdivision (b) of Revenue and Taxation Code section
				  7056.
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 30211.5 - Privileges and Confidentiality

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The rules pertaining to privileges shall apply to the
					 extent that they are required by law to be recognized by OTA. In addition, the
					 protections of confidentiality shall apply to communications between a taxpayer
					 and a federally authorized tax practitioner as provided in Revenue and Taxation
					 Code sections
					 7099.1
					 and
					 21028.
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 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
						912,
						954 and
						980,
						Evidence Code; and Sections
						7099.1
						and
						21028,
						Revenue and Taxation Code.
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 30213 - Authority of Panel Members

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) To the extent not otherwise provided by
				  law, in any proceeding where a Panel has been assigned to conduct an appeal, or
				  otherwise consider a motion in an appeal before OTA, the Lead Panel Member, or
				  any member of the Panel, shall have full power, jurisdiction, and authority to:
(1) Hold a fair hearing, including the
				  examination of witnesses, documents, and other relevant evidence, administer
				  oaths and affirmations, rule on objections, privileges, defenses, and the
				  receipt of relevant and material evidence, for the purpose of ascertaining the
				  facts on which an Opinion may be based;
(2) Determine the order in which witnesses
				  will testify at the hearing;
(3)
				  Request that each party state the issues to be heard and the agreed-upon facts,
				  and identify the evidence upon which a party wishes to rely to prove or
				  disprove contested facts;
(4) Ask
				  relevant questions of any witness or party to clarify the record at a
				  conference or during a hearing, and ask for additional briefing or
				  evidence;
(5) Issue interlocutory
				  and final orders, instructions, and Opinions;
(6) Issue post-hearing orders and sanctions
				  as provided in regulation 30213.5;
(7) Issue rulings on all motions timely and
				  properly submitted to OTA;
(8)
				  Order the closure of the record from receipt of further evidence or argument
				  (or reopen a previously closed record);
(9) Issue and vacate orders for the
				  submission of additional evidence or briefing; and
(10) Take any other action deemed necessary
				  for the fair, efficient, and orderly adjudication of disputes within OTA's
				  jurisdiction.
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 30213.5 - Orders

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
OTA may issue orders and sanctions to the parties to
					 facilitate the fair, efficient, and orderly resolution of appeals. Orders may
					 be enforced under the provisions of Government Code sections
					 11455.10
					 through
					 11455.30.
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 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 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
						11515 and
						11523,
						Government Code; and Sections
						451 and
						452,
						Evidence Code.
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 30216 - Incorporation of the Administrative Procedure Act

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Accessibility of hearings. Except as
				  otherwise provided in OTA's Rules for Tax Appeals, Chapter 4.5 (commencing with
				  Government Code section
				  11400) and
				  Chapter 5 (commencing with Government Code section
				  11500) of
				  the Administrative Procedure Act shall apply to the conduct of all appeals
				  hearings and proceedings before OTA. To the extent not inconsistent with part
				  9.5 (commencing with Section
				  15670) of division 3 of title 2 of
				  the Government Code and OTA's Rules for Tax Appeals, hearings and proceedings
				  before OTA will be conducted in accordance with the Administrative Procedure
				  Act and OTA will use hearing procedures that are accessible to all
				  representatives, including those who are not lawyers, and to self-represented
				  parties. OTA has the ability to take or allow such actions as are permitted by
				  the Administrative Procedure Act.
(b) Nonappearance appeals. Unless otherwise
				  directed by OTA, when an oral hearing is not requested or is waived, appeal
				  proceedings will be conducted under Chapter 4.5 of the Administrative Procedure
				  Act, to the extent not inconsistent with part 9.5 (commencing with Section
				  15670) of division 3 of title 2 of
				  the Government Code and OTA's Rules for Tax Appeals.
(c) Oral hearing appeals. Where an oral
				  hearing is requested, OTA will conduct the hearing process pursuant to Chapter
				  5 of the Administrative Procedure Act. However, OTA will retain the ability to
				  utilize aspects of Chapter 4.5 and prohibit usage of portions of Chapter 5 of
				  the Administrative Procedure Act to the extent not inconsistent with part 9.5
				  (commencing with Section
				  15670) of division 3 of title 2 of
				  the Government Code and OTA's Rules for Tax Appeals. In determining whether a
				  hearing is conducted solely under Chapter 5 of the Administrative Procedure
				  Act, several criteria may be considered such as:
(1) the nature of the appeal;
(2) representation of the parties;
(3) complexity of the appeal;
(4) length of the hearing;
(5)  number of witnesses;
(6) types, number, and length of documents;
				  and
(7) number of objections. OTA
				  strives to have the least formal proceedings as necessary for each appeal. If
				  an appeal has been set for an oral hearing and is subsequently set to be
				  decided without an oral hearing, subdivision (b) will
				  apply.
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 30217 - Determination that a Franchise or Income Tax Appeal is Frivolous

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Generally. If a
				  Panel determines that a franchise or income tax appeal is frivolous or has been
				  filed or maintained primarily for the purpose of delay, or that the appellant
				  unreasonably failed to pursue available administrative remedies, OTA shall
				  impose a frivolous appeal penalty pursuant to Revenue and Taxation Code section
				  19714.
(b) Factors considered. OTA may consider any
				  relevant factors in determining whether to impose a frivolous appeal penalty in
				  a franchise or income tax appeal. Factors which may be relevant in determining
				  whether to impose a frivolous appeal penalty, and in what amount, include, but
				  are not limited to:
(1) Whether the appellant
				  is making arguments that OTA, in a precedential Opinion, or the State Board of
				  Equalization, in a precedential Opinion, or courts have rejected;
(2) Whether the appellant is making the same
				  arguments that the same appellant made in prior appeals;
(3) Whether the appellant submitted the
				  appeal with the intent of delaying legitimate tax proceedings or the legitimate
				  collection of tax owed;
(4) Whether
				  the appellant has a history of submitting frivolous appeals or failing to
				  comply with California's tax laws; or
(5) Whether the appellant has been notified,
				  in a current or prior appeal, that a frivolous appeal penalty may
				  apply.
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 30218 - Application of Ethics Codes. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
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 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. Repealer of 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: Article VI, Section
						18, California Constitution; and
						Sections
						11475,
						11475.10,
						11475.20,
						11475.30,
						11475.40,
						11475.50,
						11475.60,
						11475.70,
						15670,
						15672,
						15674,
						15676.2
						and
						15679,
						Government Code.
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 30219 - Application of Burden of Proof

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Burden of Proof. Except as otherwise
				  specifically provided by law, the burden of proof is on the appellant as to all
				  issues of fact, except that, in respect of any new matter first raised by the
				  respondent during an appeal before OTA, the burden with respect to the new
				  matter shall be on the respondent.
(b) Standard of proof. Except as otherwise
				  provided by law, the burden of proof requires proof by a preponderance of the
				  evidence.
(c) Fraud or evasion. In
				  any proceeding involving the issue of fraud or intent to evade tax, the burden
				  of proof as to that issue is upon the Agency by clear and convincing
				  evidence.
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 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 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: Article 6, Section
						18, California Constitution; and
						Sections
						11475,
						11475.10,
						11475.20,
						11475.30,
						11475.40,
						11475.50,
						11475.60,
						11475.70,
						15670,
						15672,
						15674,
						15676.2
						and
						15679,
						Government Code.
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 3 - Postponements, Deferrals, and Dismissals › Section 30220 - Postponement and Deferral

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) OTA
				  may postpone or defer proceedings in an appeal, including hearings and
				  briefing, for good cause. For purposes of this article, a postponement means
				  removing an appeal from a scheduled or pending oral hearing calendar for
				  purposes of rescheduling to the next available oral hearing calendar. A
				  deferral means placing the appeal proceedings in a temporary inactive status
				  until specified matters are resolved and the appeal may proceed through the
				  normal appeals process.
(b) For
				  purposes of subdivision (a), good cause may include, but is not limited to:
(1) A party or a representative of a party
				  cannot appear at a hearing or meet a briefing deadline due to the illness of
				  that person or a member of that person's immediate family;
(2) A party or a representative of a party
				  cannot appear at a hearing or meet a briefing deadline due to an unavoidable
				  scheduling conflict;
(3) A party
				  has obtained a new representative who requires additional time to become
				  familiar with the appeal;
(4) An
				  appellant's involvement in a bankruptcy action that may impact the appeal
				  proceedings or be relevant to the resolution of the issues on appeal;
				  or
(5) Pending court litigation, or
				  proceedings at the Agency, that may impact the appeal proceedings or be
				  relevant to the resolution of the issues on appeal, or the resolution of other
				  pending appeals raising similar issues.
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 3 - Postponements, Deferrals, and Dismissals › Section 30221 - Settlement or Resolution

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
OTA may postpone or defer proceedings in an appeal if a
					 party seeks time to settle or otherwise resolve the appeal. If an Agency
					 notifies OTA that it has accepted an appeal for settlement consideration, OTA
					 will defer appeal proceedings pending resolution of the settlement
					 negotiations. If settlement negotiations or other efforts do not resolve the
					 appeal, OTA may reactivate the appeal and advise the parties as to the next
					 step in the appeal. OTA may reactivate the appeal upon notification by either
					 party that a resolution could not be reached.
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 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
						15672 and
						15679.5,
						Government Code; and Sections
						7093.5,
						9271,
						19442,
						30459.1,
						40211,
						41171,
						43522,
						45867,
						46622,
						50156.11,
						55332
						and
						60636,
						Revenue and Taxation Code.
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 3 - Postponements, Deferrals, and Dismissals › Section 30222 - Written Notice

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
OTA will provide written notification to the parties if an
					 appeal is postponed or deferred.
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 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).
Note: Authority cited: Sections
						15676.2,
						15679 and
						15679.5,
						Government Code. Reference: Sections
						15672,
						15674 and
						15679.5,
						Government Code; and Sections
						6562,
						7711,
						8852,
						30262,
						38443,
						40093,
						41087,
						43303,
						45303,
						46353,
						50116,
						55083
						and
						60352,
						Revenue and Taxation Code.
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 3 - Postponements, Deferrals, and Dismissals › Section 30224 - Request for Reconsideration of an Appeals Bureau Decision

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Requests for reconsideration. The parties
				  shall notify OTA in writing if CDTFA accepts a request for reconsideration of
				  an Appeals Bureau decision or supplemental decision, or if the Appeals Bureau
				  elects to issue a revised or supplemental decision on its own discretion and,
				  upon such notification, the appeal before OTA will be closed.
(b) Revised or supplemental Appeals Bureau
				  decision. When the Appeals Bureau issues a revised or supplemental decision,
				  whether on its own discretion or in response to a request for reconsideration,
				  or notifies the party filing a request for reconsideration in writing that the
				  request for reconsideration is not accepted, the time for submitting an appeal
				  will restart pursuant to the relevant provisions of regulation 30203.
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
						15672 and
						15674,
						Government Code; and Sections
						6562,
						7711,
						8852,
						30262,
						38443,
						40093,
						41087,
						43303,
						45303,
						46353,
						50116,
						55083
						and
						60352,
						Revenue and Taxation Code.