§ 5574. Request for Portion of Board Hearing Conducted During Closed Session.
18 CA ADC § 5574Barclays Official California Code of Regulations
18 CCR § 5574
§ 5574. Request for Portion of Board Hearing Conducted During Closed Session.
(b) Contents of Requests. Taxpayers may request that the Board conduct a portion of a Board hearing requested under chapter 2 or chapter 3 during a closed session. Such a request must be in writing, specifically identify the appeal for which the taxpayer's Board hearing was requested, and describe the trade secrets or other confidential research, development, or commercial information, which is likely to be presented at the taxpayer's Board hearing, the disclosure of which will cause unwarranted annoyance, embarrassment, or oppression.
(2) Board Chair's Discretion. Upon receipt of a taxpayer's request under subdivision (b) and the Chief Counsel's recommendation to grant or deny the request, the Board Chair may direct the Chief of Board Proceedings to schedule the taxpayer's Board hearing so that a portion of the hearing is conducted during a closed session, if the Board Chair determines that:
(3) If a portion of a Board hearing is scheduled to be conducted during a closed session pursuant to paragraph (2) of this subdivision, that portion of the Board hearing must proceed in closed session unless a majority of the quorum present during the closed session votes in favor of a motion to conduct the entire Board hearing during an open session.
(4) If a motion is passed in accordance with paragraph (3) of this subdivision, the taxpayer's Board hearing must be rescheduled so that the entire hearing can be conducted during an open session at a public meeting, and the Chief of Board Proceedings shall issue a new Notice of Board Hearing in accordance with section 5522.6.
(e) Notice of Board Chair's Decision. The Chief of Board Proceedings must notify the taxpayer of the Board Chair's decision on a request to conduct a portion of a Board hearing during a closed session no later than five days prior to the issuance of the Public Agenda Notice described in section 5573, subdivision (c).
(f) Definitions. The phrase “trade secrets or other confidential research, development, or commercial information the disclosure of which will cause unwarranted annoyance, embarrassment, or oppression” must be interpreted in the same manner as the terms used therein are interpreted or defined for purposes of Code of Civil Procedure section 2031.060.
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: Article XIII, Section 11, California Constitution; Sections 6254, 11124.1, 11125.1, 15606, 15619 and 15640, Government Code; and Sections 40, 251, 743, 833, 1840, 11651, 11655, 13170, 32451 and 32455, 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, section and Note filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
3. Change without regulatory effect amending subsection (a)(2), repealing subsections (a)(2)(A)-(B), amendment of subsections (d)(4)(A)-(B) and (e) 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 4/26/24 Register 2024, No. 17.
Cal. Admin. Code tit. 18, § 5574, 18 CA ADC § 5574
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