(a) In general. Every Panel Member shall follow ethical standards, including rules governing conflicts of interest and ex parte communications, as prescribed by OTA.

(b) Incorporation of the Administrative Adjudication Code of Ethics: Unless otherwise provided, Panel Members are subject to article 16 of chapter 4.5 of part 1 of division 3 of Title 2 of the Government Code. The term “Panel Member” shall be substituted for “administrative law judge” in each instance. For purposes of this section, subdivision (c) of Government Code section 11475.30 shall be interpreted to include any “Panel Member.”

(c) Ex Parte Communications. Panel Members are subject to article 7 of chapter 4.5 of part 1 of division 3 of Title 2 of the Government Code. For purposes of this subdivision, section 11430.10 of the Government Code, which prohibits certain ex parte communications with parties to a pending appeal proceeding, shall apply to all OTA employees, including support staff. Nevertheless, nothing in that article shall be interpreted to prohibit or otherwise restrict ex parte communications regarding purely administrative or procedural matters, or communications of a general nature that do not relate to a particular appeal before OTA.

(d) Disqualification for cause. Any party may file a motion to disqualify for cause any Panel Member or any other staff member of OTA who is assigned to work on an appeal, based upon the grounds set forth in Government Code sections 11425.30 to 11425.40, or upon any other basis required by law. There is no right to peremptory challenges.

(e) Non-applicability. Sections 11430.30, subdivision (c)(2), 11430.70, subdivisions (b) and (c), and 11430.80 of the Government Code shall not apply. Notwithstanding section 11475.40 of the Government Code, Canon 3B(12) of Code of Judicial Ethics, discussing authority to settle disputes, Panel Members shall not engage in any settlement negotiations or offer in compromise discussions with the parties to an appeal and Canon 3B(12) shall not apply to OTA.

(f) Conflicts. To the extent any requirements of this section conflict with other sections of OTA's Rules for Tax Appeals, this section shall prevail. To the extent of any conflict with part 9.5 of division 3 of Title 2 of the Government Code, Part 9.5 of the Government Code shall apply.