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§ 30212.1. Bifurcating or Severing Appeals.

18 CA ADC § 30212.1Barclays 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 3. Appeal Requirements and Procedures
Article 2. Appeal Procedures
Effective: June 30, 2023
18 CCR § 30212.1
§ 30212.1. Bifurcating or Severing Appeals.
Currentness
(a) Bifurcating. On the motion of a party or upon its own initiative, OTA may bifurcate an issue or issues in an appeal if OTA determines there is good cause and no adverse effect on a substantial right of any party. If an oral hearing is requested, OTA may hold separate hearings for each issue. OTA will issue one Opinion on the bifurcated issues. OTA will promptly notify the parties if an appeal is bifurcated.
(b) Severing. On the motion of a party or upon its own initiative, OTA may sever an issue or issues from an appeal for separate consideration if OTA determines there is good cause and no adverse effect on a substantial right of any party. OTA will issue a separate Opinion for a severed issue or issues. A determination by OTA on an appeal is not final on the severed issues until a determination by OTA that resolves the entire appeal is final. OTA will promptly notify the parties if an appeal is severed.
(c) Reversal of bifurcation or sever. On the motion of a party or upon its own initiative, OTA may reverse an action to bifurcate or sever if it determines that bifurcating or severing would have an adverse effect on a substantial right of any party or for other good cause. OTA will promptly notify the parties if an action to bifurcate or sever is reversed.
(d) Objections. Any party may submit a written objection to any action specified above. Any such objection must be submitted within 15 days from the date on the notice to bifurcate, sever, or reverse bifurcate or sever, the appeal. The objection should provide information to establish that bifurcation or severing would have an adverse effect on a substantial right of the objecting party or other good cause.

Credits

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 22973.1, 22977.2 and 22979, Business and Professions Code; Sections 11425.10, 11425.50, 15672, 15674, 15675, 15676.2, 15679 and 15679.5, Government Code; and Sections 20, 40, 8852, 8853, 18533, 19043.5, 19045, 19047, 19048, 19085, 19087, 19104, 19112, 19116, 19324, 19331, 19333, 19334, 19335, 19343, 19345, 19346, 19347, 19348, 30263, 38445, 40095, 41089, 43305, 45305, 46355, 50118, 55085 and 60354, Revenue and Taxation Code.
History
1. New section 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).
2. 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 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 30212.1, 18 CA ADC § 30212.1
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