California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 4 - Briefing Schedules and Procedures › Article 1 - General Briefing Schedule › Section 30303 - General Briefing Schedule

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Appellant's opening brief. The appellant's appeal letter or appeal form, if
				  accepted as a valid appeal, will constitute the appellant's opening brief,
				  unless the appellant requests the opportunity to submit a supplement to the
				  opening brief. If the appellant requests with its opening brief, or before its
				  opening brief is perfected pursuant to regulation 30208, the opportunity to
				  submit a supplement to appellant's opening brief, OTA will permit appellant to
				  file a supplemental opening brief within 60 days from OTA's acknowledgment. The
				  appeal letter and any supplement to the opening brief together will be
				  considered appellant's opening brief, and shall not exceed a total of 30 pages,
				  formatted pursuant to regulation 30302, subdivision (d), unless otherwise
				  permitted by OTA.
(b) Respondent's
				  opening brief. The respondent must submit an opening brief not later than 60
				  days from the date OTA acknowledges receipt of the appellant's opening brief,
				  unless OTA grants additional time for submission of respondent's opening
				  brief.
(c) Appellant's reply brief.
				  The appellant may submit a reply brief and any such reply brief must be
				  submitted not later than 30 days from the date OTA acknowledges receipt of the
				  respondent's opening brief, unless OTA grants additional time for the
				  submission of the reply brief. The appellant's reply brief, if submitted, may
				  only address new facts, issues, or arguments raised in the respondent's opening
				  brief.
(d) End of the briefing
				  process. The submission of appellant's reply brief generally will end the
				  briefing process, unless additional briefing or evidence are permitted pursuant
				  to regulation 30304. For nonappearance appeals, the record will be closed at
				  the end of the briefing process. For oral hearing appeals, the record will be
				  closed pursuant to regulation 30412.
1. New
					 section filed 1-5-2018 as an emergency; operative 1-5-2018 (Register 2018, No.
					 1). Pursuant to Government Code section
					 15679,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be
					 repealed by operation of law on the following day.
2. New section
					 refiled 5-8-2018 as an emergency; operative 7-6-2018 (Register 2018, No. 19).
					 Pursuant to Government Code section
					 15679,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 10-4-2018 or emergency language will
					 be repealed by operation of law on the following day.
3. New section
					 refiled 9-10-2018 as an emergency; operative 10-4-2018 (Register 2018, No. 37).
					 Pursuant to Government Code section
					 15679,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 1-2-2019 or emergency language will be
					 repealed by operation of law on the following day.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 1).
5. 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).
6. Amendment of subsections (a) and (d) 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).
7. Amendment of subsections (a) and (d)
					 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
						22973.1,
						22977.2
						and
						22979,
						Business and Professions Code; Sections
						15672,
						15674,
						15676.2,
						15679 and
						15679.5,
						Government Code; and Sections
						20,
						18533,
						19043.5,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346
						and
						20645,
						Revenue and Taxation Code.