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§ 30604. Grounds for Rehearing.

18 CA ADC § 30604Barclays 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 § 30604
§ 30604. Grounds for Rehearing.
Currentness
(a) A rehearing will be granted where one of the following grounds for a rehearing exists and materially affects the substantial rights of the party seeking a rehearing:
(1) An irregularity in the appeal proceedings which occurred prior to issuance of the Opinion and prevented fair consideration of the appeal;
(2) An accident or surprise, occurring during the appeal proceedings and prior to the issuance of the Opinion, which ordinary caution could not have prevented;
(3) Newly discovered evidence, material to the appeal, which the party could not have reasonably discovered and provided prior to issuance of the Opinion;
(4) Insufficient evidence to justify the Opinion;
(5) The Opinion is contrary to law; or
(6) An error in law in the OTA appeals hearing or proceeding.
(b) For purposes of this regulation, the “contrary to law” standard of review shall involve a review of the Opinion for consistency with the law. A procedural “error in law” shall mean an error in the OTA appeals hearing or proceeding, other than a legal error in the Opinion. For example, the erroneous admission of evidence subject to attorney-client privilege, over the objection of the party petitioning for a rehearing, might be a basis for a rehearing due to an error in law if the error was material.

Credits

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 15672 and 15679.5, Government Code; Section 657, Code of Civil Procedure; and Sections 19048, 19334 and 19346, Revenue and Taxation Code.
History
1. New section filed 1-5-2018 as an emergency; operative 1-5-2018 (Register 2018, No. 1). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be repealed by operation of law on the following day.
2. New section refiled 5-8-2018 as an emergency; operative 7-6-2018 (Register 2018, No. 19). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 10-4-2018 or emergency language will be repealed by operation of law on the following day.
3. New section refiled 9-10-2018 as an emergency; operative 10-4-2018 (Register 2018, No. 37). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 1-2-2019 or emergency language will be repealed by operation of law on the following day.
4. Repealed by operation of Government Code section 11346.1(g) (Register 2019, No. 1).
5. 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).
6. Repealer and new section and amendment of 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).
7. 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, § 30604, 18 CA ADC § 30604
End of Document