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§ 30210. Conferences.

18 CA ADC § 30210Barclays 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 3. Appeal Requirements and Procedures
Article 2. Appeal Procedures
Effective: June 30, 2023
18 CCR § 30210
§ 30210. Conferences.
(a) Application. The provisions of this article shall apply to all proceedings before OTA, including oral hearing appeals, and appeals where an oral hearing is not requested.
(b) Generally. Either OTA or a party to an appeal may request a conference. A conference may be requested at any time in the appeal process and may be requested regardless of whether an oral hearing has been requested. OTA will determine whether a conference is necessary, and the order, deadlines, and conditions of any conference. Unless otherwise directed by OTA, all conferences will be informal in nature and will not be recorded.
(c) Requests by a party to an appeal. Any party may request a conference. Any such request should be made in writing with a copy sent to the other party or parties to the appeal.
(d) Location of conference. Conferences generally may be held telephonically, by video conference, or in person at one of OTA's permanent hearing facilities. Conferences may be held by telephone or other electronic means if each participant in the conference has an opportunity to participate in and to understand the entire proceeding while it is taking place.
(e) Notice and scheduling. OTA will provide written notice to the parties of the time and location of a conference. OTA will consult with the parties regarding the scheduling of a conference other than a prehearing conference and will provide written notice to the parties of the time and location of the conference. Notice of the time and location for a prehearing conference will be included with the notice of oral hearing that is mailed to the parties pursuant to regulation 30402. Nothing in this subdivision precludes OTA from rescheduling the date and time of any conference, including a prehearing conference, for good cause.
(f) Matters to be covered. A conference may deal with one or more of the following matters:
(1) Clarification and discussion of issues or facts;
(2) Evidence and witnesses, and any objections to the admission of evidence or witnesses;
(3) Schedules for the submission of any additional briefs or evidence, and schedules for the commencement and conduct of any oral hearing; and
(4) Any other matters that may promote the fair, objective, and timely resolution of the appeal.
(g) New evidence. Unless otherwise directed by OTA, if any party anticipates providing evidence not already provided to OTA for discussion at the conference, such evidence should be provided to OTA, with a copy to the other party or parties to the appeal, no later than three business days prior to the conference.

Credits

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 11445.10, 11445.30, 11445.40, 11470.10, 11511.5, 15676.2 and 15679.5, Government Code.
History
1. New article 2 (sections 30210-30219) 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).
2. Amendment of subsections (c) and (f)(4) 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).
3. 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, § 30210, 18 CA ADC § 30210
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