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§ 5523.4. Additional Briefing.

18 CA ADC § 5523.4Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 2.1. State Board of Equalization -- Rules for Tax Appeals
Chapter 5. General Procedures for Board Action
Article 2. Requirements for Scheduling Board Meetings and Hearings
Subarticle 3. Representation, Prehearing Documents, and Preparation for Hearing
18 CCR § 5523.4
§ 5523.4. Additional Briefing.
Currentness
(a) Additional Briefing. If the Chief Counsel or his or her designee determines that insufficient briefing has been provided under chapter 2 of this division after issuance of the Hearing Summary, but prior to an oral hearing before the Board, the Chief Counsel or his or her designee may request additional briefing from either party in a writing addressed to the Chief of Board Proceedings.
(b) Briefing Schedule. Upon receipt of a request for additional briefing described in subdivision (a), the Chief of Board Proceedings will set a briefing schedule and notify the parties that additional briefing is required.
(c) General Requirements. All briefs permitted to be filed pursuant to this section must follow the requirements listed below:
(1) Be addressed and mailed to the Chief of Board Proceedings;
(2) Be mailed or personally delivered to the other parties;
(3) Length.
(A) Not exceed 30 typed or handwritten, double-spaced 8 1/2″ by 11″ pages; or
(B) Not exceed 15 typed or handwritten, single-spaced 8 1/2″ by 11″ pages;
(C) Type-font size of at least 10 points or 12 characters per inch;
(D) The Table of Contents, Table of Authorities, and exhibits are not included in the page count.
(4) Exception. An exception to the requirements of paragraph (3) may be granted prior to the deadline for filing a brief. Exceptions may be requested by submitting a written request establishing reasonable circumstances that justify the necessity for additional pages to the Chief of Board Proceedings. It is at the discretion of the Chief Counsel or his or her designee to approve a request.
(d) Property Tax Matters. This section applies to additional briefing in matters that are subject to chapter 3, article 3 of this division, and does not apply to matters subject to chapter 3, article 2 of this division.

Credits

Note: Authority cited: Article XIII, Section 11, California Constitution; Sections 15606 and 15640, Government Code; and Sections 251, 1840, 11651, 13170 and 32451, Revenue and Taxation Code. Reference: Sections 15606 and 15640, Government Code; and Sections 254.5, 254.6, 742, 748, 1840, 5148, 12429, 12636, 12637, 12951, 12977, 12978, 12981, 32255, 32256, 32256.5, 32257, 32302, 32312, 32313, 32401, 32402, 32402.1, 32404, 32407 and 32440, Revenue and Taxation Code.
History
1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Change without regulatory effect redesignating subsections (e)-(f) as subsections (d)-(e) filed 7-16-2008 pursuant to section 100, title 1, California Code of Regulations (Register 2008, No. 29).
3. Change without regulatory effect amending subsections (a) and (c)(3)(A)-(B), repealing subsection (d), relettering subsections and amending Note filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 5523.4, 18 CA ADC § 5523.4
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