reglab/statecodes huggingface dataset:
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 30305 - Transition Appeals and Petitions for Rehearing. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
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					 repealed by operation of law on the following day.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					 be repealed by operation of law on the following day.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					 repealed by operation of law on the following day.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 Repealed by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).
Note: Authority cited: Section
						15679,
						Government Code. Reference: Sections
						15606,
						15672,
						15674 and
						15679,
						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.
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 2 - General Briefing Schedule for Innocent Spouse Appeals › Section 30310 - Application

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The briefing schedule in this article applies to all
					 appeals from Agency actions that grant or deny, in whole or in part, innocent
					 spouse relief pursuant to regulation 30103. The provisions of regulation 30302
					 shall apply to any briefing submitted pursuant to this article.
1. New
					 article 2 (sections
					 30310-30316) and 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 section and 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 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,
						15679 and
						15679.5,
						Government Code; and Sections
						20,
						6456,
						7202,
						7203,
						7261,
						7262,
						7270,
						7657.5,
						8880,
						18533,
						19006,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345,
						19346,
						30285,
						32258,
						38454.5,
						40105,
						41099,
						43159.1,
						43159.2,
						45158,
						46159,
						50112.6,
						55045.1
						and
						60210.5,
						Revenue and Taxation Code.
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 2 - General Briefing Schedule for Innocent Spouse Appeals › Section 30311 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
For purposes of this article:
(a) An "appealing spouse" is an individual
				  who submitted a timely appeal to OTA from an Agency's grant or denial, in whole
				  or in part, of innocent spouse relief. An "appealing spouse" can also be a
				  person who submits a request for innocent spouse relief during the
				  appeal.
(b) A "non-appealing
				  spouse" is an individual who filed a joint return(s) for the year(s) at issue
				  with the appealing spouse but did not file a timely appeal from the Agency
				  action granting or denying innocent spouse relief. A non-appealing spouse may
				  become a party to an appeal by timely joining the appealing spouse's
				  appeal.
(c) The "requesting spouse"
				  is the individual who requested innocent spouse relief. The requesting spouse
				  may be either the appealing spouse or the non-appealing spouse, depending on
				  whether the Agency granted or denied innocent spouse relief.
(d) The "non-requesting spouse" is the
				  individual who did not request innocent spouse relief. The non-requesting
				  spouse may be either the appealing spouse or the non-appealing spouse,
				  depending on whether the Agency granted or denied innocent spouse
				  relief.
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 section and 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 of subsections (a)-(b) 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,
						15679 and
						15679.5,
						Government Code; and Sections
						20,
						18533,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345
						and
						19346,
						Revenue and Taxation Code.
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 2 - General Briefing Schedule for Innocent Spouse Appeals › Section 30313 - Protection of Confidential Information

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Where appropriate or when requested, OTA will take
					 reasonable steps, including redaction, to ensure that the personal identifying
					 information of one spouse is not provided to the other
					 spouse.
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 section and 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).
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,
						15679 and
						15679.5,
						Government Code; and Sections
						20,
						18533,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19324,
						19331,
						19333,
						19334,
						19335,
						19343,
						19345
						and
						19346,
						Revenue and Taxation Code.
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 2 - General Briefing Schedule for Innocent Spouse Appeals › Section 30315 - Reply Briefs

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Appealing spouse's reply brief. The appealing spouse's reply brief, if
				  submitted, may only address points of disagreement with the Agency's opening
				  brief and the non-appealing spouse's opening brief. The appealing spouse may
				  submit a reply brief not later than 30 days from the later of:
(1) The date OTA acknowledges receipt of the
				  Agency's opening brief;
(2) The
				  date OTA acknowledges receipt of the non-appealing spouse's opening brief, if
				  one is timely submitted; or
(3) The
				  date OTA notifies the parties that the non-appealing spouse has not filed an
				  opening brief by the deadline or has waived the non-appealing spouse's right to
				  submit an opening brief.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 5 - General Oral Hearing Procedures › Article 1 - Scheduling an Oral Hearing › Section 30401 - Process for Requesting an Oral Hearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Persons who may request an oral hearing.
				  The following persons may request an oral hearing: an appellant, a taxpayer, or
				  a local entity. For purposes of this regulation, a person who may request an
				  oral hearing is referred to as an "appellant."
(b) Written request required. Every appellant
				  has the right to an oral hearing before a Panel upon written request, except as
				  otherwise provided by law. An appellant must request an oral hearing in writing
				  prior to the completion of briefing, unless otherwise permitted by OTA. The
				  request may be included in the appellant's appeal letter, on a form provided by
				  OTA, or with the appellant's briefing. OTA will provide the appellant with a
				  form to request an oral hearing and the form will state the available oral
				  hearing locations. The appellant's request should indicate the requested
				  location of the oral hearing. The appellant may request that an oral hearing be
				  conducted electronically, or at one of OTA's oral hearing facilities. The oral
				  hearing will be held in person, unless the appellant timely requests an
				  electronic oral hearing. In addition, subject to approval by OTA, a party may
				  request electronic witness testimony for a portion of the hearing pursuant to
				  regulation 30420.
(1) Confirmation. OTA may
				  send an appellant a confirmation notice(s) to determine whether the appellant
				  still seeks an oral hearing. If the appellant fails to respond to OTA's
				  confirmation notice by the deadline set in the confirmation notice, the
				  appellant waives the right to have an oral hearing, unless OTA is advised by
				  the appellant that it still wants an oral hearing and OTA determines that there
				  is good cause for appellant's failure to timely respond to the confirmation
				  notice.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 5 - General Oral Hearing Procedures › Article 1 - Scheduling an Oral Hearing › Section 30402 - Notice of Oral Hearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Notice of oral hearing. If an oral hearing is granted under regulation 30401,
				  OTA will notify the parties that an oral hearing will be scheduled by sending a
				  notice of oral hearing.
(b) Time of
				  notice. Unless all parties agree to waive the notice requirement and agree to a
				  shorter notice period, a notice of oral hearing will be sent to the parties at
				  least 45 days prior to the oral hearing date.
(c) Contents of notice. The notice of oral
				  hearing will contain the following information:
(1) The name of the taxpayer and OTA's case
				  identification number for the appeal;
(2) The date, time, and location of the oral
				  hearing;
(3) The due date of the
				  response to the notice of oral hearing; and
(4) The date the notice of oral hearing was
				  mailed.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 5 - General Oral Hearing Procedures › Article 1 - Scheduling an Oral Hearing › Section 30403 - Response to Notice of Oral Hearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
An appellant who wishes to have an oral hearing must
					 provide OTA with a signed and completed response to the notice of oral hearing
					 no later than 15 days from the date the notice of oral hearing was mailed. Each
					 appellant or its authorized representative must respond to the notice of oral
					 hearing with the following information, and provide a copy to the other party
					 or parties:
(a) A statement indicating
				  whether the party or party's authorized representatives:
(1) will appear at the hearing at the time
				  and place noticed;
(2) requests a
				  postponement (and the reasons for any such request);
(3) waives the opportunity to appear and be
				  represented at the hearing, in which case the appeal will be decided on the
				  basis of the written record and without an oral hearing; or
(4) withdraws the party's appeal (or in the
				  case of the Agency, withdraws its action from which the party
				  appeals).
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 5 - General Oral Hearing Procedures › Article 1 - Scheduling an Oral Hearing › Section 30405 - Posting of the Oral Hearing Schedule on Ota's Website

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
An appeal that has been scheduled for an oral hearing date
					 will be posted on OTA's website at least 15 days before the hearing
					 date.
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 section and 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
						22973.1,
						22977.2
						and
						22979,
						Business and Professions Code; Sections
						11440.20,
						11445.30,
						11509,
						15672,
						15674,
						15676.2,
						15679 and
						15679.5,
						Government Code; and Sections
						20,
						6562,
						7711,
						8852,
						18533,
						19045,
						19047,
						19048,
						19084,
						19085,
						19087,
						19104,
						19331,
						19333,
						19343,
						19345,
						30262,
						38443,
						40093,
						41087,
						43303,
						45303,
						46353,
						50116,
						55083
						and
						60352,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 5 - General Oral Hearing Procedures › Article 2 - Conducting an Oral Hearing › Section 30410 - Oral Hearing Rights

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Each party shall have these rights at an oral
					 hearing:
(1) to call and question
				  witnesses;
(2) to introduce
				  exhibits; and
(3) to respond to
				  the evidence against that party. Where a party testifies at an oral hearing,
				  such testimony shall be given under oath or affirmation. Nothing in this
				  regulation limits the authority and discretion of the Panel to control
				  proceedings as otherwise provided in OTA's Rules for Tax Appeals or permitted
				  by law.
1. New
					 article 2 (sections
					 30410-30412) and 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 section and 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
						11513 and
						11528,
						Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 5 - General Oral Hearing Procedures › Article 2 - Conducting an Oral Hearing › Section 30411 - Disqualification of Administrative Law Judge for Cause. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
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 section and 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 of 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
						15679 and
						15679.5,
						Government Code. Reference: Article VI, Section
						18, California Constitution; and
						Sections
						11425.30,
						11425.40,
						15670,
						15672,
						15674,
						15679.2
						and
						15679.5,
						Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 5 - General Oral Hearing Procedures › Article 2 - Conducting an Oral Hearing › Section 30412 - Concluding an Oral Hearing

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Upon concluding an oral hearing proceeding, the Panel will
					 determine the submission date when the official oral hearing record will be
					 closed and no further evidence or argument will be accepted from the parties.
					 For good cause, the Panel may defer its determination of the submission date,
					 reopen the oral hearing record, or take any other action consistent with
					 regulation 30213.
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. 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
						11425.10,
						11425.50,
						15672 and
						15679.5,
						Government Code; and Sections
						20,
						19047,
						19333
						and
						19345,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 5 - General Oral Hearing Procedures › Article 2 - Conducting an Oral Hearing › Section 30413 - Correcting an Oral Hearing Transcript

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Any party may request that OTA correct the substance of an
					 oral hearing transcript. OTA shall give notice to the parties when such a
					 request has been filed with OTA. Any such request must be made in writing in
					 accordance with any instructions or form provided on OTA's website (
www.ota.ca.gov
) and shall include:
(a) The name of the requesting party and the
				  OTA case number;
(b) The date of
				  the oral hearing;
(c) The page and
				  line number of the proposed correction, and the requested change to be made to
				  the transcript; and
(d) An
				  approximate timestamp to the video or audio recording to reference each alleged
				  error in the transcript.
OTA shall review the request and determine whether the
					 correction will be made. OTA will give notice of its decision to all parties.
					 OTA will not make any non-substantive corrections.
1. New
					 section 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).
2. 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
						11425.10,
						11425.20,
						15674,
						15676.2
						and
						15679.5,
						Government Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 5 - General Oral Hearing Procedures › Article 3 - Presentation of Evidence at an Oral Hearing; Motions › Section 30421 - Motions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) All motions
				  made prior to the oral hearing shall be directed to the Lead Panel Member or to
				  a Presiding ALJ.
(b) A motion shall
				  be made with written notice to all parties, unless the motion is made during an
				  oral hearing while on the record.
(c) The Lead Panel Member assigned to a Panel
				  or a Presiding ALJ may decide prehearing motions, order additional briefing on
				  the issue, request additional evidence, or defer a decision until the date of
				  the hearing. The timing and response shall be at the discretion of the Lead
				  Panel Member or a Presiding ALJ. For example, although these rules provide for
				  deadlines for submitting exhibits, a Lead Panel Member may require submission
				  by an earlier date in a complex appeal, or may extend the deadline if good
				  cause is shown to warrant a later deadline.
(d) Except as otherwise provided by OTA's
				  Rules for Tax Appeals, or as permitted by the Lead Panel Member or a Presiding
				  ALJ, a motion shall be filed at least 15 days before the start of the oral
				  hearing, and any response to the motion shall be filed by the due date
				  specified by OTA.
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 subsections (b) and (c) 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
						11445.30,
						11509,
						11511.5,
						11512,
						15672,
						15674,
						15676.2,
						15679 and
						15679.5,
						Government Code; and Sections
						20,
						19047,
						19087,
						19333
						and
						19345,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 5.5 - Public Transparency and Protection of Confidential Information › Section 30430.5 - Protection of Confidential Information

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Any documentation submitted to OTA is
				generally a part of the administrative record and may be subject to public
				disclosure when required by law, unless otherwise protected from disclosure
				under applicable law, including the California Public Records Act.
(b) If OTA is made aware of confidential
				information in its possession, OTA may take reasonable steps to ensure that the
				confidential information is protected from public disclosure. Actions that OTA
				may take include, but are not limited to, redaction by OTA, or requiring the
				party to redact and resubmit the documentation to OTA.
(c) Access to public records maintained by
				OTA is governed by the California Public Records Act. For purposes of this
				regulation, the term "public records" is defined in Government Code section
				7920.530.
				To the extent anything in OTA's Rules for Tax Appeals conflicts with OTA's
				obligations under the California Public Records Act, the California Public
				Records Act shall prevail. An order granting a closed hearing or sealing the
				record shall not preclude disclosure where required under applicable law,
				including the California Public Records Act.
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
					 7920.000,
					 7920.505,
					 7920.530,
					 7921.005,
					 7921.310,
					 7922.000,
					 7922.540,
					 7922.535,
					 7929.000,
					 11124.1,
					 11425.10,
					 11425.20,
					 11579.5,
					 15619,
					 15674 and
					 15675,
					 Government Code; and Sections
					 20,
					 7081,
					 19542,
					 19543,
					 19545,
					 19549
					 and
					 20645,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 5.5 - Public Transparency and Protection of Confidential Information › Section 30431 - Requests to Close an Oral Hearing from Public Observation or Seal the Record

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) An
				appellant may request that an oral hearing or a portion of the oral hearing be
				closed to the public. Any such request must be made in writing, preferably at
				the time of submitting the appeal, but by the due date of the appellant's
				response to the notice of oral hearing. The request must state the grounds upon
				which it is based and copy all other parties.
(b) An appellant may request that items in
				the administrative record, in whole or in part, be sealed. Any such request
				must be made in writing, preferably at the time of submitting the appeal, but
				by no later than 15 days after the mailing of an Opinion. The request must
				state the grounds upon which it is based and copy all other parties. Consistent
				with regulation 30432 OTA may, in its discretion, order that items in the
				administrative record be sealed or redacted, in whole or in part.
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 section and 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 of 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
					 7920.505,
					 11124.1,
					 11425.10,
					 11425.20,
					 15619,
					 15674 and
					 15675,
					 Government Code; and Sections
					 20,
					 7081,
					 19542,
					 19543,
					 19545,
					 19549
					 and
					 20645,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 5.5 - Public Transparency and Protection of Confidential Information › Section 30432 - Closing Hearings, Sealing the Record, and Redacting Information

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) OTA shall
				determine whether to grant a request, pursuant to regulation 30431, to close an
				oral hearing or seal items that are contained in the administrative record, in
				whole or in part, or redact information in an Opinion or other documents based
				upon the following objective criteria:
(1)
				Whether the appeal involves trade secrets or other confidential research,
				development, or other information the disclosure of which would cause
				unwarranted annoyance, embarrassment, or oppression to any person. In reaching
				such a determination, OTA may consider:
(A)
				Whether such information is not otherwise publicly available and would
				ordinarily be considered to be private and sensitive;
(B) Where a request for a closed hearing is
				made, whether such information is likely to be disclosed during an oral
				hearing;
(C) Where a request for a
				closed hearing is made, whether any risk of disclosure of such information can
				be mitigated by instructing the parties to limit the content of their
				presentations at the oral hearing, or by only closing a portion of the hearing,
				testimony or evidence.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 5.5 - Public Transparency and Protection of Confidential Information › Section 30433 - Ruling upon a Request to Close an Oral Hearing, Seal the Record, or Redact Information

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
OTA shall issue a written notice granting or denying any
				  request made pursuant to regulations 30431 and 30432.
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. Amendment of 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
					 7920.505,
					 11124.1,
					 11425.20,
					 15619 and
					 15674,
					 Government Code; and Sections
					 20,
					 7081,
					 19542,
					 19545
					 and
					 20645,
					 Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 5.6 - Panel Assignments › Section 30436 - Panel Selection Process

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				Generally. The Director of OTA or their designee will use the following method
				for selecting the Panel Member(s) for a Panel, to the extent possible:
(1) The Panel Member(s) will be randomly
				selected for each Panel.
(2) The
				randomly selected Panel Member(s) will be placed on the Panel if;
(A) Their workload allows;
(B) They have sufficient background in the
				subject matter; and
(C) The work is
				at an appropriate level for their state classification.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 6 - Ota Opinions › Section 30502 - Process for Designating an Opinion as Precedential

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Requesting precedential status. Any
				person may propose that an Opinion be given precedential effect, in whole or in
				part. Such a proposal may be communicated to an email address listed on OTA's
				website.
(b) Nonprecedential
				Opinions. A published Opinion of OTA is not precedential in any other appeal
				before OTA unless OTA designates the published Opinion as precedential in
				accordance with Government Code section
				11425.60.
(c) Determination of precedential status. OTA
				will decide whether an Opinion will be precedential. OTA may consider the
				following factors in determining whether to designate an Opinion as
				precedential:
(1) Whether the Opinion would
				establish a new interpretation of law, apply an existing rule to a set of facts
				significantly different from those stated in published Opinions, or modify or
				repeal an existing interpretation of law;
(2) Whether the Opinion would resolve an
				apparent conflict in the law;
(3)
				Whether the Opinion would involve a legal issue of continuing public
				interest;
(4) Whether the Opinion
				would make a significant contribution to the law by reviewing either the
				development of a common law rule or the legislative or judicial history of a
				provision of a constitution, statute, or other written law; and
(5) Any other basis OTA determines justifies
				publishing an Opinion as precedential.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 6 - Ota Opinions › Section 30503 - Withdrawal of Precedential Status

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
OTA may withdraw, in whole or in part, the precedential
				  status of an Opinion, including a State Board of Equalization opinion on a
				  subject over which OTA has jurisdiction, previously designated as precedential.
				  OTA shall explain why the precedential status is being removed. Removing the
				  precedential status of an Opinion, in whole or part, does not nullify the
				  holding in that Opinion, or any subsequent Opinion that cited to the formerly
				  precedential Opinion. When OTA withdraws the precedential status of a
				  previously issued Opinion, the notation of the precedential status will be
				  removed from the Opinion.
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 section and 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 of section heading and 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
					 15679 and
					 15679.5,
					 Government Code. Reference: Sections
					 22973.1,
					 22977.2
					 and
					 22979,
					 Business and Professions Code; Sections
					 11425.10,
					 11425.50,
					 11425.60,
					 15672,
					 15674,
					 15675,
					 15676.2,
					 15679 and
					 15679.5,
					 Government Code; and Sections
					 20,
					 40,
					 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.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 6 - Ota Opinions › Section 30504 - Precedential Opinions of the Board of Equalization

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A precedential opinion of the State Board of Equalization
				  that was adopted prior to January 1, 2018, may be cited as precedential
				  authority to OTA unless OTA removes, in whole or in part, the precedential
				  status of that opinion pursuant to this chapter. Where OTA removes the
				  precedential status of an opinion of the State Board of Equalization, OTA will
				  publish on its website a notation that the previously precedential State Board
				  of Equalization opinion is no longer precedential.
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 section heading, section and
				  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 of section heading and 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,
					 11425.60,
					 15672,
					 15674,
					 15675,
					 15679 and
					 15679.5,
					 Government Code; and Sections
					 20,
					 40,
					 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.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 6 - Ota Opinions › Section 30505 - Finality of Opinions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A Panel will decide the appeal by issuing an Opinion, and
				  that Opinion becomes final 30 days from the date the Panel issues its Opinion,
				  unless within that 30-day period, a party to the appeal files a petition for
				  rehearing. A petition for rehearing may be submitted to seek reconsideration of
				  any Opinion issued by a Panel, regardless of whether an oral hearing was held.
				  A Panel issues its Opinion on the date the Opinion is mailed to the parties,
				  and not the date that notice of the Panel's Opinion is received by a
				  party.
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 section heading, section and
				  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
					 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.
California Code of Regulations › Title 18 - Public Revenues › Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals › Chapter 6 - Ota Opinions › Section 30506 - Revising an Opinion After Issuance

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Motion to revise an Opinion based on a
				non-substantive error or errors. A party may file a timely motion to revise an
				Opinion based on a non-substantive error or errors in an Opinion that has been
				issued by OTA. A party who files a motion to revise an Opinion concedes the
				holding(s) of the Opinion unless a timely petition for rehearing is filed with
				regard to such holding(s).
(1) Time to file.
				A motion to revise an Opinion based on a non-substantive error or errors is
				timely if it is mailed before the Opinion becomes final. The filing party
				should obtain and retain proof of timely mailing. OTA will provide all parties
				with notification of its receipt of a motion to revise the Opinion.
(2) Objection. The non-filing party or
				parties may object to the filing party's motion to revise within 30 days,
				unless otherwise provided by OTA.
(3) Revisions. In its discretion, OTA may
				reject the motion, or OTA may revise the Opinion to make non-substantive
				changes. If OTA elects to revise the Opinion, and a party responded to the
				motion to revise indicating that it is not in agreement with a proposed
				revision, or in OTA's discretion, OTA will prepare a proposed revised Opinion
				and will establish a schedule to allow the parties an opportunity to address
				the proposed revisions. OTA will then issue a revised Opinion that will replace
				the previously issued Opinion. Any revisions made will not affect the date on
				which the original Opinion became final.
(4) OTA revisions. On its own initiative, OTA
				may revise an Opinion, consistent with this subdivision, irrespective of
				whether a party filed a motion to revise an Opinion. If OTA discovers
				non-substantive errors in a non-final Opinion that has been issued, OTA may
				correct such errors in the published Opinion and include in an addendum or
				other such notice where the Opinions are published a list identifying such
				corrections, so long as OTA notifies the parties that the Opinion will be
				revised prior to the Opinion going final, including the applicable extension of
				time in regulation 30204. Such corrections do not affect the date the Opinion
				becomes final.
(5) Definitions. For
				purposes of this regulation:
(1) an error is
				"non-substantive" if it does not change, in whole or in part, the holding or
				reasoning of the Opinion; and
(2)
				the term "Opinion" includes an Opinion as defined in regulation 30102; an
				Opinion on Petition for Rehearing, and an Opinion on Rehearing, as those terms
				are defined in regulation 30601; and an Opinion on Reimbursement Claim as that
				term is defined in regulation 30705.5.