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 30215 - Application of Ethical Standards

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In general. Every Panel Member shall
				  follow ethical standards, including rules governing conflicts of interest and
				  ex parte communications, as prescribed by OTA.
(b) Incorporation of the Administrative
				  Adjudication Code of Ethics: Unless otherwise provided, Panel Members are
				  subject to article 16 of chapter 4.5 of part 1 of division 3 of Title 2 of the
				  Government Code. The term "Panel Member" shall be substituted for
				  "administrative law judge" in each instance. For purposes of this section,
				  subdivision (c) of Government Code section
				  11475.30
				  shall be interpreted to include any "Panel Member."
(c) Ex Parte Communications. Panel Members
				  are subject to article 7 of chapter 4.5 of part 1 of division 3 of Title 2 of
				  the Government Code. For purposes of this subdivision, section
				  11430.10
				  of the Government Code, which prohibits certain ex parte communications with
				  parties to a pending appeal proceeding, shall apply to all OTA employees,
				  including support staff. Nevertheless, nothing in that article shall be
				  interpreted to prohibit or otherwise restrict ex parte communications regarding
				  purely administrative or procedural matters, or communications of a general
				  nature that do not relate to a particular appeal before OTA.
(d) Disqualification for cause. Any party may
				  file a motion to disqualify for cause any Panel Member or any other staff
				  member of OTA who is assigned to work on an appeal, based upon the grounds set
				  forth in Government Code sections
				  11425.30
				  to
				  11425.40,
				  or upon any other basis required by law. There is no right to peremptory
				  challenges.
(e) Non-applicability.
				  Sections 11430.30, subdivision (c)(2),
				  11430.70, subdivisions (b) and (c), and 11430.80 of the Government Code shall
				  not apply. Notwithstanding section
				  11475.40
				  of the Government Code, Canon 3B(12) of Code of Judicial Ethics, discussing
				  authority to settle disputes, Panel Members shall not engage in any settlement
				  negotiations or offer in compromise discussions with the parties to an appeal
				  and Canon 3B(12) shall not apply to OTA.
(f) Conflicts. To the extent any requirements
				  of this section conflict with other sections of OTA's Rules for Tax Appeals,
				  this section shall prevail. To the extent of any conflict with part 9.5 of
				  division 3 of Title 2 of the Government Code, Part 9.5 of the Government Code
				  shall apply.
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 and new section and amendment
					 of 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
						11425.30-
						11430.80,
						11475-
						11475.70,
						15670,
						15672,
						15674,
						15679.2
						and
						15679.5,
						Government Code.