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§ 30501. Publication of an Opinion.

18 CA ADC § 30501Barclays 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 § 30501
§ 30501. Publication of an Opinion.
Currentness
(a) Publication of Opinions. OTA shall publish an Opinion for each appeal decided by a Panel. The Panel that decides an appeal will issue an Opinion explaining its reasons for granting or denying the appeal, in whole or in part.
(b) Contents of Opinions. The Opinion may include findings of fact, a statement of the legal issue(s) presented, applicable law, analysis, the holding of the Panel, and the names and signatures of the adopting Panel Member(s) and any Panel Member(s) concurring in or dissenting from the Panel's Opinion.
(c) Delegation of signature authority. Any member of a Panel may authorize a designee to sign an Opinion on the Panel Member's behalf. Delegation of signature authority does not constitute a change in the Panel, and is for the purpose of avoiding unnecessary delay in issuing an Opinion.
(d) Concurrences and dissents when there are three Panel Members. To issue an Opinion on an appeal, at least two of the three Panel Members must concur in the holding of each issue and the final disposition set forth in the Opinion. A concurring or dissenting member may provide a written statement explaining the basis for the member's concurrence or dissent.
(e) Timeframe for publication. Within 100 days after the date the Opinion becomes final, OTA will publish the Opinion on OTA's website.
(f) Withdrawn appeals. If a party withdraws from an appeal prior to the issuance of an Opinion, OTA will not publish an Opinion in the appeal. If a party withdraws from an appeal after OTA issues an Opinion, OTA will publish the Opinion pursuant to this regulation.
(g) Publication of Opinion on Petition for Rehearing. If a Panel denies a petition for rehearing, an Opinion on Petition for Rehearing shall be published in addition to the Opinion subject to the petition. If a Panel grants a petition for rehearing, the Opinion on Petition for Rehearing shall be published in addition to the Opinion on Rehearing. In addition, OTA will also publish the Opinion subject to the petition. Publication shall be pursuant to this regulation. For purposes of this regulation, the terms Opinion on Petition for Rehearing, and an Opinion on Rehearing, shall have the same meaning as defined in regulation 30601.
(h) Numbering. OTA's posted Opinions will be given an Opinion number using the following format: YEAR-OTA-NUMBER. The number is the sequential number of the appeal in that year.
(1) Opinions posted as precedential will have a “P” at the end of the sequential number of the appeal. For example, if the second Opinion published in 2021 were a precedential Opinion, its Opinion number would be “2021-OTA-002P.”
(2) Opinions which are superseded, in whole or in part, will have an “X” at the end of the sequential number of the appeal. For example, if the third Opinion published in 2021 was a superseded Opinion, its Opinion number would be “2021-OTA-003X.”
(3) Small Case Program Opinions, which are not eligible for precedential status, will have an “S” at the end of the sequential number of the appeal. For example, if the fourth Opinion published in 2021 was a Small Case Program Opinion, its Opinion number would be “2021-OTA-004S.”
(i) Sealing the record or redaction. A party may request that OTA seal the record in an appeal or redact information in an Opinion pursuant to regulations 30431 and 30432.

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 and 15679, Government Code; and Sections 20, 40, 8852, 8853, 18533, 19045, 19047, 19048, 19084, 19085, 19087, 19104, 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 article 5 (sections 30501-30502) and 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 article 5 (sections 30501-30502) and 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 article 5 (sections 30501-30502) and 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. Repealer of division 4, chapter 1, article 5 (sections 30501-30502) and repealer of section by operation of Government Code section 11346.1(g) (Register 2019, No. 1).
5. New chapter 6, article 1 (sections 30501-30505) and 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. Amendment of chapter heading, 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).
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 4/26/24 Register 2024, No. 17.
Cal. Admin. Code tit. 18, § 30501, 18 CA ADC § 30501
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