California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 5.5 - Public Transparency and Protection of Confidential Information › Section 30430 - Public Transparency

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				Oral hearings before a Panel are open to the public, unless otherwise ordered
				in accordance with this article. The submission of an appeal constitutes a
				waiver of the right to confidentiality regarding all the briefing, exhibits,
				communications, and other information provided to OTA by either the party or an
				Agency, including CDTFA or FTB. On request, OTA may disclose information
				pursuant to Revenue and Taxation Code section
				19545,
				the California Public Records Act, and other applicable law.
(b) The waiver described in subdivision (a)
				does not apply to any individual's personal information. For the purposes of
				this regulation, "personal information" generally means and includes the
				following: an individual's address, telephone number, social security number,
				federal identification number, driver's license number, full financial account
				numbers, full names of minor children, or full dates of birth. OTA will not
				provide an individual's personal information to the public in response to a
				request made pursuant to the California Public Records Act.
(c) Nothing in OTA's Rules for Tax Appeals
				shall prohibit any party to an OTA hearing, Panel Member, or OTA staff from
				referring to personal information or otherwise using the information in the
				course of an appeal. Nevertheless, OTA will not disclose the personal
				information of an individual at a hearing.
(d) There is no right to confidentiality as
				to relevant information that OTA includes in an Opinion that is required to be
				published pursuant to Government Code section
				15675.
1. New article
				  4 (sections
				  30430-30433) and 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. Repealer of article 4 heading, new
				  chapter 5.5 heading and amendment of 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: Sections
					 15676.2,
					 15679 and
					 15679.5,
					 Government Code. Reference: Sections
					 7920.000,
					 11124.1,
					 11425.10,
					 11425.20,
					 11579.5,
					 15619,
					 15674 and
					 15675,
					 Government Code; and Sections
					 20,
					 7081,
					 19542,
					 19543,
					 19545,
					 19549
					 and
					 20645,
					 Revenue and Taxation Code.