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§ 30209. Submission for an Opinion.

18 CA ADC § 30209Barclays 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 1. Filing an Appeal
Effective: June 30, 2023
18 CCR § 30209
§ 30209. Submission for an Opinion.
Currentness
(a) Submission on the written record. If the appellant does not request an oral hearing under regulation 30401, or if the appellant does not timely respond to a notice of oral hearing, the appellant waives the right to an oral hearing. The appeal will then be submitted for an Opinion based upon the written record.
(b) Submission on the oral hearing record. When a Panel conducts an oral hearing, the appeal will be submitted for an Opinion based upon the oral hearing record after the record is closed.
(c) Innocent spouse appeals. If neither the appealing spouse nor the non-appealing spouse who joins the appeal requests an oral hearing, or if neither spouse responds to a notice of oral hearing, the appeal will be submitted for an Opinion based upon the written record. If an oral hearing is held before OTA, the appeal will be submitted for an Opinion based upon the oral hearing record after the record is closed.

Credits

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 22970.2, 22973.1, 22977.2 and 22979, Business and Professions Code; Sections 15606, 15672, 15674, 15676.2, 15679 and 15679.5, Government Code; and Sections 20, 6538.5, 6562, 18533, 19043.5, 19045, 19047, 19048, 19084, 19085, 19087, 19104, 19324, 19331, 19333, 19334, 19335, 19343, 19345, 19346, 20645 and 34013, Revenue and Taxation 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 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).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 30209, 18 CA ADC § 30209
End of Document