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§ 30214. Evidence.

18 CA ADC § 30214Barclays Official California Code of RegulationsEffective: June 30, 2023

Barclays California Code of Regulations
Title 18. Public Revenues
Division 4.1. Office of Tax Appeals' Rules for Tax Appeals
Chapter 3. Appeal Requirements and Procedures
Article 2. Appeal Procedures
Effective: June 30, 2023
18 CCR § 30214
§ 30214. Evidence.
(a) Informal discovery. Except as otherwise provided by law, the provisions of OTA's Rules for Tax Appeals govern the right to and method of discovery as to any proceeding governed by OTA's Rules for Tax Appeals. OTA expects that parties appearing before OTA will cooperatively engage in the voluntary exchange of relevant information and documents (informal discovery) prior to requesting OTA involvement in the discovery process. Prior to the use of any process to issue a subpoena or compel discovery, a party must show that it has attempted informal discovery.
(b) Witness declarations and affidavits. Regardless of whether an oral hearing is requested, the parties may submit declarations and affidavits of persons for consideration as evidence.
(1) Procedure. The opposing party will have 30 days after receipt of a witness declaration or affidavit, or 30 days from the date OTA acknowledges receipt of a party's submission to OTA which contains a declaration or affidavit, whichever is later, to mail or deliver to the other party, with a copy to OTA, relevant written questions for the declarant or affiant and/or a request for documentation relating to the declarant or affiant statements, otherwise that party will waive their right to question the declarant or affiant, except as provided in subdivision (b)(3) of this regulation. The declarant or affiant should provide a response to the opposing party, signed under penalty of perjury, with a copy to OTA, within 30 days of receiving the questions and/or request.
(2) Oral hearing is not requested. For appeals to be decided on the written record, declarations and affidavits must be filed with the party's brief in accordance with regulation 30303, unless otherwise allowed by OTA.
(3) Oral hearing is requested. For appeals where an oral hearing is requested, at any time 15 or more days prior to a hearing or a continued hearing, any party may mail or deliver to the opposing party a copy of any written witness declaration or affidavit from the proffering party to introduce in evidence. Upon a showing of good cause by the proffering party, a written declaration may be accepted into evidence less than 15 days prior to the oral hearing. If the declarant or affiant testifies at the oral hearing, the opposing party shall have the right to question such a witness during the hearing. Notwithstanding subdivision (b)(1), unless previously exercised and completed prior to the date of the oral hearing, the procedure set forth in subdivision (b)(1) to request any further questions or documentation from the witness is waived once the opposing party is provided a meaningful opportunity to question the witness at the oral hearing.
(4) Format. Declarations and affidavits shall be signed under penalty of perjury by the person making it and shall contain the following statement, or substantially similar statement, above the declarant's or affiant's signature: “I declare under penalty of perjury under the laws of the State of California [or the jurisdiction where executed] that the foregoing is true and correct, and this declaration was executed at [insert city, state] on [insert date].”
(c) Disclosure of witnesses and evidence. OTA may issue an order regarding the disclosure of witnesses and evidence.
(d) Privilege. Nothing in this regulation shall authorize the inspection or copying of any writing or item which is privileged, confidential, or otherwise protected from disclosure by law.
(e) Subpoenas. Any party seeking a subpoena pursuant to this subdivision must file a written motion with OTA specifying why good cause exists for OTA to authorize the use of the subpoena process set forth in Government Code sections 11450.05 through 11450.50. Upon a showing of good cause, OTA may allow subpoenas in accordance with the provisions of Government Code sections 11450.05 through 11450.50, if:
(1) the person requesting the subpoena is the party bearing the burden of proof on the issue to which the subpoenaed materials relate; or
(2) the subpoena is to be issued to a nonparty to the appeal.
(f) Consideration of evidence. Except as otherwise provided in the Rules for Tax Appeals, rules relating to evidence and witnesses contained in the California Evidence Code and California Code of Civil Procedure shall not apply to any proceedings, including oral hearings, before OTA. The following rules shall be applied to evidence presented to OTA:
(1) All relevant evidence shall be admissible.
(2) A person may prevent relevant evidence that is subject to a privilege from being disclosed as provided in regulation 30211.5.
(3) The Lead Panel Member has discretion to exclude evidence if he or she determines that its probative value is substantially outweighed by the probability that its admission will necessitate undue consumption of time.
(4) The Panel may use the California rules of evidence when evaluating the weight to give evidence presented in a proceeding before OTA. Any party may provide argument on the relevant weight that should be given to an item of evidence.
(5) After weighing the evidence, the Panel will make any necessary factual findings in any Opinion issued by OTA. A factual finding on any material disputed fact shall not be based solely on unsworn statements made by a party during the appeal proceeding before OTA, such as statements contained in a party's brief, or arguments made by an unsworn representative during an OTA oral hearing.
(g) Additional discovery. A request for discovery beyond what is outlined in this regulation shall be in writing and will be approved or disapproved by OTA. Additional discovery will only be granted upon a showing of good cause, taking into consideration the factors set forth in regulation 30214.5.

Credits

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 11450.05-11450.50, 11511, 11512, 11513, 11514, 15670 and 15679.5, Government Code.
History
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).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 30214, 18 CA ADC § 30214
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