California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 7 - Petitions for Rehearing › Section 30606 - Opinions on Petitions for Rehearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Panel on petition for rehearing. To the
				extent possible, a Panel deciding upon a petition for rehearing shall consist
				of a Presiding ALJ, a Panel Member who was not on the original Panel, and the
				Lead Panel Member who authored the Opinion that is subject to the petition. A
				Presiding ALJ or the Chief Counsel may delegate the Presiding ALJ's role on the
				Panel to a Panel Member who was not on the original Panel. Any new members of
				the Panel will be assigned pursuant to regulation 30436.
(b) Opinion on Petition for Rehearing. If the
				Opinion on Petition for Rehearing holds that a rehearing should be granted,
				then the initial Opinion in the appeal will be held in abeyance pending
				resolution of the rehearing.
(c)
				Scope of a rehearing. A Panel may limit the scope of the rehearing.
(d) Minor corrections without a rehearing.
				Pursuant to regulation 30505, OTA may modify the prior Opinion based on the
				oral hearing record or written record, including the petition for rehearing and
				the briefing submitted with it, to make typographical or non-substantive
				changes, without granting the petition for rehearing. For purposes of this
				regulation, errors are typographical or non-substantive if they do not change,
				in whole or in part, the holding of the Opinion.
(e) Finality of Opinions. If a Panel denies a
				petition for rehearing, then OTA's underlying Opinion in the appeal, and the
				Panel's Opinion on Petition for Rehearing, become final 30 days from the date
				on which the Panel issued its Opinion on Petition for Rehearing.
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				  repealed by operation of law on the following day.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. Repealer and new section 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 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: Sections
					 15676.2,
					 15679 and
					 15679.5,
					 Government Code. Reference: Sections
					 15672,
					 15674 and
					 15675,
					 Government Code; and Sections
					 19048,
					 19334
					 and
					 19346,
					 Revenue and Taxation Code.