(a) General application. The general requirements of regulation 30302 apply to the administration of this regulation and to any documents submitted under this regulation.
(b) Briefing schedule; single petition granted. After a Panel grants a single petition for rehearing, the following briefing schedule applies:
(1) Filing party's opening brief. The filing party may submit an opening brief not later than 30 days from the date on which the petition for rehearing was granted.
(2) Non-filing party's opening brief. The non-filing party may submit an opening brief not later than 30 days from the date OTA acknowledges receipt of the filing party's opening brief.
(3) Filing party's reply brief. The filing party may submit a reply brief not later than 30 days from the date on which OTA acknowledges receipt of the non-filing party's opening brief. OTA will acknowledge receipt of the filing party's reply brief and the briefing period shall conclude unless additional briefing is requested.
(c) Briefing schedule; multiple petitions granted. If there is more than one filing party and the Panel grants more than one petition for rehearing, the following briefing schedule applies:
(1) Opening briefs. Each party may submit an opening brief not later than 30 days from the date on which the petitions for rehearing were granted.
(2) Reply briefs. Each party may submit a reply brief no later than 30 days from the date on which OTA acknowledges receipt of the last opening brief submitted pursuant to subdivision (c)(1).
(d) Additional briefing or evidence. On the request of a party, or upon OTA's initiative, OTA may permit or require additional briefs or additional evidence in connection with a petition for rehearing.
(e) Alternate briefing schedule. Notwithstanding subdivisions (b) and (c), OTA may order any briefing schedule that it deems appropriate for a rehearing. Either party may submit a motion to change the briefing order based on the outcome of the petition for rehearing.
(f) Extensions. The parties may request extensions of time as allowed for in subdivision (c) of regulation 30302.
(g) Requesting an oral hearing. The rules for requesting and confirming an oral hearing as provided in Chapter 5 shall apply on a granted rehearing. If an oral hearing has not been requested, or it has been waived, OTA will decide the appeal based on the written record.
(h) Opinion on Rehearing. When an Opinion on Rehearing is issued, the initial Opinion in the appeal which was subject to the granted petition for rehearing may be superseded, in whole or in part.
Credits
Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Section 15672, Government Code; and Sections 19048, 19334 and 19346, Revenue and Taxation Code.
History
1. 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 section heading and subsections (b), (d) and (e) 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.
