Home Table of Contents

§ 5265. Issuance and Contents of a Decision and Recommendation.

18 CA ADC § 5265BARCLAYS OFFICIAL CALIFORNIA CODE OF REGULATIONS

Barclays Official California Code of Regulations Currentness
Title 18. Public Revenues
Division 2.1. State Board of Equalization - Rules for Tax Appeals
Chapter 2. Special Taxes and Fees
Article 6. Appeals Conferences
18 CCR § 5265
§ 5265. Issuance and Contents of a Decision and Recommendation.
(a) Within 90 days after the submission of any additional documents as authorized in section 5264, subdivision (d), Appeals Staff must issue a written report containing Appeals Staff's findings, called a Decision and Recommendation, copies of which must be sent to all parties. The Chief Counsel may allow additional time beyond the 90 days to prepare the Decision and Recommendation. Both the request for additional time and the granting of additional time must be in writing and copies provided to all parties to the appeals conference.
(b) If a party does not appear at the appeals conference, the Decision and Recommendation will be based on all of the information in the file and any additional information provided by the parties, including information provided at the appeals conference.
(c) The Decision and Recommendation must include all of the following:
(1) A concise statement of each issue raised by the petitioner, claimant, or person requesting relief;
(2) The position of Board Staff in the appropriate Department on each issue raised by the petitioner, claimant, or person requesting relief;
(3) A statement of the relevant law applicable to each issue raised by the petitioner, claimant, or person requesting relief;
(4) A clear application of the relevant law to all the relevant information presented to Appeals Staff;
(5) Appeals Staff's conclusions and recommendations after applying the relevant law to all of the relevant information; and
(6) A summary of any additional information or documentation that was not presented to Appeals Staff, which might be relevant to a resolution of the issues raised by the petitioner, claimant, or person requesting relief.
(d) Any party receiving a Decision and Recommendation that discovers a significant factual error should contact Appeals Staff immediately. Appeals Staff may revise the Decision and Recommendation or issue a supplemental Decision and Recommendation to correct such errors.
Note: Authority cited: Section 15606, Government Code; and Sections 13170 and 32451, Revenue and Taxation Code. Reference: Sections 12429, 12636, 12637, 12951, 12977, 12978, 12981, 32255, 32256, 32256.5, 32257, 32302, 32312, 32313, 32401, 32402, 32402.1, 32404, 32407 and 32440, Revenue and Taxation Code.
HISTORY
1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of Note filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.
3. Amendment of Note refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 12-17-2018 or emergency language will be repealed by operation of law on the following day.
4. Amendment of Note refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No. 51). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 3-18-2019 or emergency language will be repealed by operation of law on the following day.
5. Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2019, No. 12).
6. Amendment of Note filed 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA pursuant to Government Code section 15570.40(b) (Register 2019, No. 12).
This database is current through 1/3/20 Register 2020, No. 1
18 CCR § 5265, 18 CA ADC § 5265
End of Document© 2020 Thomson Reuters. No claim to original U.S. Government Works.