(a) Withdrawal of a petition for rehearing. If, prior to issuance of an Opinion on Petition for Rehearing, a filing party provides written notification to OTA that it is withdrawing its petition for rehearing, then OTA may dismiss the petition for rehearing if there are no remaining issues in the appeal. When an appeal involves more than one filing party, OTA may keep the appeal active and allow the remaining filing party or parties to pursue the appeal.

(b) Agency concession or withdrawal from the appeal. If, prior to issuance of an Opinion on Petition for Rehearing, an Agency that filed a petition for rehearing concedes or otherwise withdraws the underlying assessment, action, determination, or other matter subject to an appeal before OTA, then OTA may dismiss the petition for rehearing if there are no remaining matters at issue. The Agency shall timely, within 30 days, notify OTA of its concession or withdrawal from the petition for rehearing.

(c) Taxpayer concession or withdrawal from the appeal. If, prior to issuance of an Opinion on Petition for Rehearing, a taxpayer concedes or otherwise accepts the underlying assessment, action, determination, or other matter subject to an appeal before OTA, and there are no remaining matters at issue, then OTA may dismiss the petition for rehearing. The taxpayer shall timely, within 30 days, notify OTA of its concession or withdrawal from the petition for rehearing.

(d) Failure to participate. If any party, whether a taxpayer or an Agency, fails to respond, ceases to participate, or otherwise is non-responsive during the petition for rehearing process then OTA may dismiss the filing party's petition for rehearing pursuant to this subdivision. OTA may consider the failure to reasonably comply with the briefing schedule outlined in regulation 30607, or an Agency concession or withdrawal from an appeal without timely notifying OTA, as a failure to participate. If OTA determines there has been a failure to participate, OTA will send notice to the parties of its intent to dismiss the filing party's petition for rehearing. The filing party will have 30 days to respond to such notice. OTA may dismiss the petition for rehearing in the event of a failure to respond to the notice, or if the filing party fails to establish good cause for the failure to participate.

(e) Finality, publication, and effect of dismissal. Withdrawal of the petition for rehearing or appeal, concession by either party, or a failure to participate will not affect publication of the Opinion pursuant to regulation 30501. If OTA dismisses a petition for rehearing pursuant to this regulation, OTA shall notify the parties in writing of the dismissal, and the Opinion shall become final on the date that OTA sends notification of the dismissal. Thereafter, the Opinion will be posted on OTA's website as provided in regulation 30501 and may be considered for precedential effect pursuant to regulation 30502.