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§ 30506. Revising an Opinion After Issuance.

18 CA ADC § 30506Barclays 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 6. Ota Opinions
Effective: June 30, 2023
18 CCR § 30506
§ 30506. Revising an Opinion After Issuance.
(a) Motion to revise an Opinion based on a non-substantive error or errors. A party may file a timely motion to revise an Opinion based on a non-substantive error or errors in an Opinion that has been issued by OTA. A party who files a motion to revise an Opinion concedes the holding(s) of the Opinion unless a timely petition for rehearing is filed with regard to such holding(s).
(1) Time to file. A motion to revise an Opinion based on a non-substantive error or errors is timely if it is mailed before the Opinion becomes final. The filing party should obtain and retain proof of timely mailing. OTA will provide all parties with notification of its receipt of a motion to revise the Opinion.
(2) Objection. The non-filing party or parties may object to the filing party's motion to revise within 30 days, unless otherwise provided by OTA.
(3) Revisions. In its discretion, OTA may reject the motion, or OTA may revise the Opinion to make non-substantive changes. If OTA elects to revise the Opinion, and a party responded to the motion to revise indicating that it is not in agreement with a proposed revision, or in OTA's discretion, OTA will prepare a proposed revised Opinion and will establish a schedule to allow the parties an opportunity to address the proposed revisions. OTA will then issue a revised Opinion that will replace the previously issued Opinion. Any revisions made will not affect the date on which the original Opinion became final.
(4) OTA revisions. On its own initiative, OTA may revise an Opinion, consistent with this subdivision, irrespective of whether a party filed a motion to revise an Opinion. If OTA discovers non-substantive errors in a non-final Opinion that has been issued, OTA may correct such errors in the published Opinion and include in an addendum or other such notice where the Opinions are published a list identifying such corrections, so long as OTA notifies the parties that the Opinion will be revised prior to the Opinion going final, including the applicable extension of time in regulation 30204. Such corrections do not affect the date the Opinion becomes final.
(5) Definitions. For purposes of this regulation: (1) an error is “non-substantive” if it does not change, in whole or in part, the holding or reasoning of the Opinion; and (2) the term “Opinion” includes an Opinion as defined in regulation 30102; an Opinion on Petition for Rehearing, and an Opinion on Rehearing, as those terms are defined in regulation 30601; and an Opinion on Reimbursement Claim as that term is defined in regulation 30705.5.
(b) Errata changes. Notwithstanding subdivision (a), OTA may make errata changes at any point, even after Opinion becomes final, and no notice to the parties is required. For purposes of this regulation, errata changes include changes, such as typographical errors or grammatical corrections, which do not change the holding in an appeal.
(c) Substantive changes initiated by OTA. OTA may, consistent with subdivision (d), propose substantive revisions within the 30-day time period to file a petition for rehearing, by mailing a letter to the parties notifying them of the proposed substantive revision or of OTA's intent to make a proposed substantive revision. The parties must stipulate to any substantive change as provided in subdivision (d) before OTA will revise the Opinion.
(d) Motion for a stipulated substantive revision to an Opinion. If a party believes an Opinion contains a substantive error or errors, the party must timely file a petition containing the essential elements of a petition for rehearing as set forth in Chapter 7 of OTA's Rules for Tax Appeals. If it appears that the parties agree that a revision is necessary, either party may file a motion for a stipulated revision to the Opinion at any point during the briefing process, which may be concurrent with the party's filing of a petition for rehearing.
(1) Written agreement required. Both parties must agree, in writing, to a stipulated revision to the Opinion before OTA will consider revising an Opinion based on a stipulated agreement between the parties. OTA will issue a revised Opinion if the Panel agrees that there is an error in the Opinion. If the parties stipulate to the change, there are no further issues on appeal, and the Panel accepts the parties' stipulation, OTA will issue a revised Opinion reflecting the stipulated change. The revised Opinion will replace the previously issued Opinion, and the previously issued Opinion will not be published on OTA's website or will be revised if it has already been published. If there are additional issues on appeal, the appeal will proceed through the normal briefing process on the remaining disputed issues. In such an appeal, OTA will follow regulation 30501 to determine whether and, if so, when to publish a revised Opinion.
(2) Issue date. If OTA issues a revised Opinion due to a stipulated agreement by the parties, the Opinion will be revised as agreed by the parties and the issuance of the revised Opinion will not change the issue date of the underlying Opinion. However, if there is still an active petition for rehearing subject to appeal before OTA, OTA will issue an Opinion on Petition for Rehearing, which will become final pursuant to regulation 30606.
(3) Petitions for rehearing. There is no right to file a petition for rehearing of an Opinion revised due to a stipulated agreement by the parties.

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 11425.10, 11425.50, 15672, 15674, 15675, 15679 and 15679.5, Government Code; and Sections 20, 40, 8852, 8853, 18533, 19043.5, 19045, 19047, 19048, 19084, 19085, 19087, 19104, 19112, 19116, 19324, 19331, 19333, 19334, 19335, 19343, 19345, 19346, 30263, 38445, 40095, 41089, 43305, 45305, 46355, 50118, 55085 and 60354, 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 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 4/19/24 Register 2024, No. 16.
Cal. Admin. Code tit. 18, § 30506, 18 CA ADC § 30506
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