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§ 30602.1. General Briefing for Petitions for Rehearing.

18 CA ADC § 30602.1Barclays 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 7. Petitions for Rehearing
Effective: June 30, 2023
18 CCR § 30602.1
§ 30602.1. General Briefing for Petitions for Rehearing.
Currentness
(a) General application. Regulation 30302 applies to the administration of this regulation and to any documents submitted under this regulation.
(b) Briefing Schedule. The following briefing schedule applies when a party files a perfected petition for rehearing:
(1) Filing party's petition for rehearing. Unless otherwise directed by OTA, the filing party will not be permitted to submit any additional briefing or evidence after the submission of a perfected petition for rehearing.
(2) Non-filing party's reply brief. Not later than 30 days from the date on which OTA acknowledges receipt of a perfected petition for rehearing, each non-filing party may file a reply brief to the petition for rehearing.
(3) More than one filing party. If there is more than one filing party, then each non-filing party may file a reply brief to each petition for rehearing under the requirements of paragraph (2).
(4) Conclusion of briefing. After OTA's receipt of the reply brief, the briefing process is concluded unless OTA requests additional briefing or evidence.

Credits

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 22973.1, 22977.2 and 22979, Business and Professions Code; Sections 15672, 15674, 15679 and 15679.5, Government Code; and Sections 20, 18533, 19043.5, 19045, 19047, 19048, 19084, 19085, 19087, 19104, 19112, 19116, 19324, 19331, 19333, 19334, 19335, 19343, 19345, 19346 and 20645, Revenue and Taxation Code.
History
1. New section 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).
2. Amendment of section heading and subsections (a) and (b)(2)-(4) 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, § 30602.1, 18 CA ADC § 30602.1
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