(a) “Administrative record” means all documents and evidence concerning an appeal that were submitted to OTA by a party to the appeal, including any item contained in the oral hearing record or written record, withdrawn filings, and any information which was submitted but not admitted into evidence. The term also includes all final written correspondence concerning the appeal between OTA and the parties, including letters, orders, and the oral hearing transcript. Regulation 30430.5 sets forth OTA's procedures for protecting confidential information contained in the administrative record.

(b) “Action of CDTFA” means an action as defined in subdivision (b) of regulation 30103.

(c) “Action of FTB” means an action as defined in subdivision (a) of regulation 30103.

(d) “Agency” refers to a governmental agency that is a party to an appeal before OTA. The term Agency includes, but is not limited to, FTB and CDTFA.

(e) “ALJ” means an administrative law judge.

(f) “Appeal” shall have the same meaning as defined in subdivision (a) of Government Code section 15671.

(g) “Appeals Bureau” refers to the bureau within CDTFA that issues the final written decision of that Agency.

(h) “Appeals Bureau decision” means any written decision, including a supplemental decision, issued by CDTFA's Appeals Bureau, as described in California Code of Regulations, title 18, sections 35065 and 35066.

(i) “Brief” means a written document containing an argument or arguments concerning a party's position. A brief may, but is not required to, include citations to specific laws, regulations, or other authorities. A brief may be in the form of a letter, other informal writing, or formal legal writing.

(j) “California Public Records Act” refers to division 10 of title 1 of the Government Code.

(k) “CDTFA” means the California Department of Tax and Fee Administration.

(l) “Days” means calendar days, unless specifically provided otherwise in OTA's Rules for Tax Appeals.

(m) “Discovery” means the process of requesting and disclosing information and evidence that is relevant to the party's tax appeal before OTA.

(n) “Evidence” means any information contained in the written record or oral hearing record that the Panel may consider when deciding an appeal. This may include any relevant evidence that a Panel determines to be the sort of evidence responsible persons are accustomed to relying on in the conduct of serious affairs.

(o) “FTB” means the Franchise Tax Board.

(p) “Lead Panel Member” means the Panel Member designated by OTA to govern the conduct of an appeal.

(q) “Local entity” means, except where context requires otherwise, any city, county, city and county, special district or other local jurisdiction that has adopted a local or district tax, or a “notified jurisdiction” as that term is defined by California Code of Regulations, title 18, section 35056.

(r) “Local or district tax” means a local sales or use tax, or a district tax, adopted pursuant to Revenue and Taxation Code sections 7200 et seq., 7251 et seq., or 7285 et seq.

(s) “Material,” unless the context provides otherwise, means and includes something which has the potential to change the holding or disposition of an appeal before OTA. Any determinations regarding materiality, such as whether a disputed item could materially affect the disposition of an appeal, will be made by the Panel or Lead Panel Member, as applicable.

(t) “Mail” is properly addressed correspondence, sent through the United States Postal Service, or other carriers, postage prepaid, or sent by electronic transmission such as facsimile, email, or submitted under the party's account with OTA via the appeals portal on OTA's website (ota.ca.gov).

(u) “Motion” means a written or oral request that OTA make a specified ruling or order.

(v) “Opinion” means a written decision issued by a Panel on an appeal before OTA.

(w) “Oral hearing record” means the record that a Panel shall consider in reaching a determination when an appeal is submitted for decision following an oral hearing before a Panel. The oral hearing record may include, but is not limited to, the following:

(x) “OTA” means the Office of Tax Appeals.

(y) “Panel” means a “tax appeals panel,” as that term is used in subdivision (c) of Government Code section 15670, consisting of three Panel Members who are assigned to an appeal before OTA. In appeals assigned pursuant to Government Code section 15676.2, “Panel” means the one Panel Member assigned to an appeal. A panel performs any duties required by Government Code section 15674.

(z) “Panel Member” means an ALJ, Business Taxes Specialist, or Program Specialist serving on a Panel pursuant to subdivision (c) of Government Code section 15670.

(aa) “Regulation” means a section in OTA's Rules for Tax Appeals unless otherwise specified.

(bb) “Relevant evidence” means and includes any evidence tending to prove or disprove any disputed fact, document, or other evidentiary item that is of significance to the appeal.

(cc) “Representative” means any individual who is at least 18 years of age and chosen by a party to represent that party in an appeal before OTA. A person whose only function is to interpret for a party to an appeal is not a representative.

(dd) “Submission date” is the date when a Panel stops receiving any further evidence, arguments, or testimony in an oral hearing appeal proceeding, and the appeal proceeding is submitted for an Opinion. The submission date is determined by the Panel, and the record in an oral hearing appeal proceeding can be re-opened if the Panel determines there is a need for additional evidence or briefing.

(ee) “Subpoena” means an order requiring a person to appear or produce evidence.

(ff) “Written record” means the record that a Panel shall consider in reaching a determination when the appellant has declined an oral hearing, or waived the right to an oral hearing. The written record shall not include any evidence that a party has withdrawn, if such withdrawal is approved by the Lead Panel Member, nor any document to which an objection has been raised and sustained by the Lead Panel Member. The written record may include, but is not limited to, the following: