California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims › Section 30706 - Dismissal; Agency Statement; Responses; Oral Hearings

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following provisions shall apply to a reimbursement claim
				  submitted to OTA:
(a) Dismissal of
				ineligible claim. OTA will dismiss a claim that is not timely within the
				meaning of regulation 30705.
(b)
				Agency statement. Within 60 days of OTA's acknowledgment of a completed claim,
				the Agency may submit a statement in response to the claim. OTA may grant
				extensions of time to submit the statement upon a showing of good cause, if a
				written request is submitted with OTA before the scheduled due date of the
				statement.
(c) Claimant response.
				OTA shall send a copy of the Agency statement to the claimant, who will be
				given the opportunity to respond within 60 days of mailing of the statement
				with additional written argument and/or documentation, including, but not
				limited to, declarations under penalty of perjury. OTA may grant extensions of
				time to submit a response upon a showing of good cause if the written request
				for extension is submitted to OTA before the scheduled due date of the
				response. If the claimant submits new information or documentation in the
				response, OTA may grant the Agency an additional 30 days to respond to the new
				material.
(d) Oral hearing. After
				the submission of documents described in this regulation, the claim will be
				scheduled for oral hearing, if an oral hearing is timely requested pursuant to
				regulation 30401. The claimant and the Agency will receive notice of the
				hearing at least 45 days prior to the scheduled date and time. The option to
				request an oral hearing may be waived by the claimant, in which case the appeal
				will be submitted for Opinion on the written record.
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				  repealed by operation of law on the following day.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. Amendment of
				  subsections (a), (c), 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).
3. Amendment 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
					 11440.20,
					 15674,
					 15676 and
					 15679.5,
					 Government Code; and Sections
					 20,
					 7091,
					 7156,
					 8269,
					 9269,
					 18533,
					 19047,
					 19085,
					 19104,
					 19333,
					 19345,
					 20645,
					 21013,
					 30458.9,
					 38708,
					 40209,
					 41169,
					 43520,
					 45865,
					 46620,
					 50156.9,
					 55330
					 and
					 60630,
					 Revenue and Taxation Code.