§ 5523.6. Presentation of Evidence.
18 CA ADC § 5523.6Barclays 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 § 5523.6
§ 5523.6. Presentation of Evidence.
(b) Submission of Evidence. Parties should submit documentary evidence to the Board Proceedings Division and to the opposing party at least 14 days prior to the Board hearing in order to facilitate the orderly consideration of the issues at the hearing. Although a party may submit documentary evidence at the hearing, the Board is not required to delay or postpone the hearing in order to consider evidence submitted at the hearing. The Board will consider any objections to, and comments on, the evidence presented at the hearing in assigning weight to such evidence. The Board may refuse to allow the presentation of evidence that it considers irrelevant, untrustworthy, or unduly repetitious.
(c) Stipulation of Facts. The taxpayer and the Department may file, at any time prior to the submission of an appeal for decision, a stipulation of the facts upon which they agree, the facts which are in dispute, and the reasons for the dispute. The Board or the Chief Counsel may require the parties to file such a stipulation where appropriate.
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. Amendment of section heading and section filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
3. Change without regulatory effect amending subsections (e) and (f)(1) 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, § 5523.6, 18 CA ADC § 5523.6
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