(a) Accessibility of hearings. Except as otherwise provided in OTA's Rules for Tax Appeals, Chapter 4.5 (commencing with Government Code section 11400) and Chapter 5 (commencing with Government Code section 11500) of the Administrative Procedure Act shall apply to the conduct of all appeals hearings and proceedings before OTA. To the extent not inconsistent with part 9.5 (commencing with Section 15670) of division 3 of title 2 of the Government Code and OTA's Rules for Tax Appeals, hearings and proceedings before OTA will be conducted in accordance with the Administrative Procedure Act and OTA will use hearing procedures that are accessible to all representatives, including those who are not lawyers, and to self-represented parties. OTA has the ability to take or allow such actions as are permitted by the Administrative Procedure Act.

(b) Nonappearance appeals. Unless otherwise directed by OTA, when an oral hearing is not requested or is waived, appeal proceedings will be conducted under Chapter 4.5 of the Administrative Procedure Act, to the extent not inconsistent with part 9.5 (commencing with Section 15670) of division 3 of title 2 of the Government Code and OTA's Rules for Tax Appeals.

(c) Oral hearing appeals. Where an oral hearing is requested, OTA will conduct the hearing process pursuant to Chapter 5 of the Administrative Procedure Act. However, OTA will retain the ability to utilize aspects of Chapter 4.5 and prohibit usage of portions of Chapter 5 of the Administrative Procedure Act to the extent not inconsistent with part 9.5 (commencing with Section 15670) of division 3 of title 2 of the Government Code and OTA's Rules for Tax Appeals. In determining whether a hearing is conducted solely under Chapter 5 of the Administrative Procedure Act, several criteria may be considered such as: (1) the nature of the appeal; (2) representation of the parties; (3) complexity of the appeal; (4) length of the hearing; (5) number of witnesses; (6) types, number, and length of documents; and (7) number of objections. OTA strives to have the least formal proceedings as necessary for each appeal. If an appeal has been set for an oral hearing and is subsequently set to be decided without an oral hearing, subdivision (b) will apply.

(d) Informal hearing procedures. Notwithstanding any other part of OTA's Rules for Tax Appeals, pursuant to subdivision (c) above, OTA may in its discretion use the informal hearing procedures found in the Administrative Procedure Act Chapter 4.5.

(e) Non-applicability of the Administrative Procedure Act. Notwithstanding subdivision (a), the following provisions of the Administrative Procedure Act shall not apply to the conduct of any appeals, hearings, or proceedings before OTA: Government Code sections 11405.10-11405.80, 11415.60, 11420.10-11420.30, 11425.10, subdivision (b) of 11425.20, subdivision (e) of 11425.50, 11435.05-11435.65, 11440.10, 11440.30, 11460.10-11460.80, 11465.10-11465.70, 11470.10-11470.50, 11500-11507, 11507.5-11509, 11511.5-11514, 11516-11518, and 11519-11529.

(f) Exemption. Where context or subject matter otherwise requires exception from the provisions of the Administrative Procedure Act, OTA is exempted from such provisions.

(g) Lead Panel Member. Where the Administrative Procedure Act uses the term “Presiding Officer,” that term shall have the meaning of “Lead Panel Member” or “Panel” as context and utilization require, or a Presiding ALJ if no Panel Member is assigned to an appeal.

(h) Conflicts. To the extent that any provision of the Administrative Procedure Act conflicts with OTA's Rules for Tax Appeals, OTA's Rules for Tax Appeals shall be controlling.