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§ 30606. Opinions on Petitions for Rehearing.

18 CA ADC § 30606Barclays 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 7. Petitions for Rehearing
Effective: June 30, 2023
18 CCR § 30606
§ 30606. Opinions on Petitions for Rehearing.
Currentness
(a) Panel on petition for rehearing. To the extent possible, a Panel deciding upon a petition for rehearing shall consist of a Presiding ALJ, a Panel Member who was not on the original Panel, and the Lead Panel Member who authored the Opinion that is subject to the petition. A Presiding ALJ or the Chief Counsel may delegate the Presiding ALJ's role on the Panel to a Panel Member who was not on the original Panel. Any new members of the Panel will be assigned pursuant to regulation 30436.
(b) Opinion on Petition for Rehearing. If the Opinion on Petition for Rehearing holds that a rehearing should be granted, then the initial Opinion in the appeal will be held in abeyance pending resolution of the rehearing.
(c) Scope of a rehearing. A Panel may limit the scope of the rehearing.
(d) Minor corrections without a rehearing. Pursuant to regulation 30505, OTA may modify the prior Opinion based on the oral hearing record or written record, including the petition for rehearing and the briefing submitted with it, to make typographical or non-substantive changes, without granting the petition for rehearing. For purposes of this regulation, errors are typographical or non-substantive if they do not change, in whole or in part, the holding of the Opinion.
(e) Finality of Opinions. If a Panel denies a petition for rehearing, then OTA's underlying Opinion in the appeal, and the Panel's Opinion on Petition for Rehearing, become final 30 days from the date on which the Panel issued its Opinion on Petition for Rehearing.

Credits

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 15672, 15674 and 15675, Government Code; and Sections 19048, 19334 and 19346, Revenue and Taxation Code.
History
1. New 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 A Certificate of Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be repealed by operation of law on the following day.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 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 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. Repealed by operation of Government Code section 11346.1(g) (Register 2019, No. 1).
5. 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. Repealer and new section 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).
7. Amendment of section heading, section and Note 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 5/3/24 Register 2024, No. 18.
Cal. Admin. Code tit. 18, § 30606, 18 CA ADC § 30606
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