(a) Except with respect to a petition regarding a penalty assessed pursuant to section 1142, 1143, or 1144 of the code, the department may file and serve its answer to the petition within 30 days after the agency serves the petition. If no answer is filed and served within that time, the petition may be scheduled for hearing without an answer.

(b) If an untimely petition fails to specify the reason for the delay, an administrative law judge may serve notice requiring the petitioner to specify the reason by filing and serving it within 20 days after service of such notice. If the petitioner fails to comply, an administrative law judge may order the petition dismissed.

(c) If an untimely petition is filed within the additional 30 days provided by code section 1222, and the reason specified by the petitioner shows that there is no good cause for the untimeliness, an administrative law judge may order the petition dismissed.

(d) If an untimely petition is filed beyond the additional 30 days provided by code section 1222, and the petitioner fails to specify lack of service of the notice of assessment or a basis for estoppel of the department, the petition may be ordered dismissed.

(e) An untimely petition that is not otherwise allowed or dismissed in accordance with this rule shall be scheduled for hearing. If the untimely petition was filed within the additional 30 days provided by code section 1222 and the petitioner shows good cause for the untimeliness, the untimely petition shall be allowed; if a petition was filed beyond the additional 30 days provided by code section 1222 and the petitioner shows lack of service of the notice of assessment, the date service was effected upon the petitioner shall be used to determine if the petition was untimely under section 1222; if an untimely petition was filed and the ALJ finds that the filing of the petition was delayed due to departmental action for which estoppel is appropriate, the untimely petition shall be allowed; otherwise it shall be ordered dismissed.

(f) An administrative law judge may serve notice of intention to render a decision or order on a petition without a hearing. Within 20 days after service of such a notice, any party may file and serve an application for a hearing. A hearing shall be granted upon such an application, except as provided in the next subsection of this rule. If no such application is filed and served within that time, an administrative law judge may proceed to render a decision or order on the petition without a hearing.

(g) A hearing is not required on a petition for refund if the petitioner had a prior hearing involving the same issues on a petition for reassessment. If so, an administrative law judge may serve notice of intention to render a decision on the petition for refund without a hearing. Within 20 days after service of such notice any party may file and serve an application for a hearing on the petition for refund setting forth any new or additional evidence it may wish to present. Within 20 days after service of such an application, any other party may file and serve a response. After considering any such application and any such response, an administrative law judge may either grant a hearing on the petition for refund, or deny it and proceed to render the decision upon the basis of the record of the hearing on the petition for reassessment.