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 30608 - Effect of Withdrawal or Failure to Participate During a Petition for Rehearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				Withdrawal of a petition for rehearing. If, prior to issuance of an Opinion on
				Petition for Rehearing, a filing party provides written notification to OTA
				that it is withdrawing its petition for rehearing, then OTA may dismiss the
				petition for rehearing if there are no remaining issues in the appeal. When an
				appeal involves more than one filing party, OTA may keep the appeal active and
				allow the remaining filing party or parties to pursue the appeal.
(b) Agency concession or withdrawal from the
				appeal. If, prior to issuance of an Opinion on Petition for Rehearing, an
				Agency that filed a petition for rehearing concedes or otherwise withdraws the
				underlying assessment, action, determination, or other matter subject to an
				appeal before OTA, then OTA may dismiss the petition for rehearing if there are
				no remaining matters at issue. The Agency shall timely, within 30 days, notify
				OTA of its concession or withdrawal from the petition for rehearing.
(c) Taxpayer concession or withdrawal from
				the appeal. If, prior to issuance of an Opinion on Petition for Rehearing, a
				taxpayer concedes or otherwise accepts the underlying assessment, action,
				determination, or other matter subject to an appeal before OTA, and there are
				no remaining matters at issue, then OTA may dismiss the petition for rehearing.
				The taxpayer shall timely, within 30 days, notify OTA of its concession or
				withdrawal from the petition for rehearing.
(d) Failure to participate. If any party,
				whether a taxpayer or an Agency, fails to respond, ceases to participate, or
				otherwise is non-responsive during the petition for rehearing process then OTA
				may dismiss the filing party's petition for rehearing pursuant to this
				subdivision. OTA may consider the failure to reasonably comply with the
				briefing schedule outlined in regulation 30607, or an Agency concession or
				withdrawal from an appeal without timely notifying OTA, as a failure to
				participate. If OTA determines there has been a failure to participate, OTA
				will send notice to the parties of its intent to dismiss the filing party's
				petition for rehearing. The filing party will have 30 days to respond to such
				notice. OTA may dismiss the petition for rehearing in the event of a failure to
				respond to the notice, or if the filing party fails to establish good cause for
				the failure to participate.
(e)
				Finality, publication, and effect of dismissal. Withdrawal of the petition for
				rehearing or appeal, concession by either party, or a failure to participate
				will not affect publication of the Opinion pursuant to regulation 30501. If OTA
				dismisses a petition for rehearing pursuant to this regulation, OTA shall
				notify the parties in writing of the dismissal, and the Opinion shall become
				final on the date that OTA sends notification of the dismissal. Thereafter, the
				Opinion will be posted on OTA's website as provided in regulation 30501 and may
				be considered for precedential effect pursuant to regulation 30502.
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
					 15676.2,
					 15679 and
					 15679.5,
					 Government Code. Reference: Sections
					 22973.1,
					 22977.2
					 and
					 22979,
					 Business and Professions Code; Sections
					 11425.10,
					 11425.50,
					 15672,
					 15674,
					 15675,
					 15679 and
					 15679.5,
					 Government Code; and Sections
					 20,
					 40,
					 8852,
					 8853,
					 18533,
					 19043.5,
					 19045,
					 19047,
					 19048,
					 19084,
					 19085,
					 19087,
					 19104,
					 19324,
					 19331,
					 19333,
					 19334,
					 19335,
					 19343,
					 19345,
					 19346,
					 30263,
					 38445,
					 40095,
					 41089,
					 43305,
					 45305,
					 46355,
					 50118,
					 55085
					 and
					 60354,
					 Revenue and Taxation Code.