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§ 30605. Number of Petitions for Rehearing.

18 CA ADC § 30605Barclays 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 § 30605
§ 30605. Number of Petitions for Rehearing.
A party may not submit more than one petition for rehearing regarding the same Opinion. In the case of a bifurcated or severed appeal, a party may submit a petition for rehearing with regard to any Opinion issued by OTA, even if OTA issues more than one Opinion, such as in the case of a severed appeal. A party may not submit a petition for rehearing in response to an Opinion on Petition for Rehearing or a Panel's issuance of an Opinion on Rehearing, even if the underlying petition for rehearing was filed by the other party. If OTA receives a submission intended as such a petition for rehearing, OTA must reject the submission. Nothing in this section prevents a party from arguing that the petition for rehearing was improperly granted during the rehearing proceedings in the event a rehearing is granted.

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 1-5-2018 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 A Certificate of Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be repealed by operation of law on the following day.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 A Certificate of Compliance must be transmitted to OAL by 10-4-2018 or emergency language will be repealed by operation of law on the following day.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 A Certificate of Compliance must be transmitted to OAL by 1-2-2019 or emergency language will be repealed by operation of law on the following day.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 Repealed by operation of Government Code section 11346.1(g) (Register 2019, No. 1).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. Amendment of 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 5/3/24 Register 2024, No. 18.
Cal. Admin. Code tit. 18, § 30605, 18 CA ADC § 30605
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