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§ 30213. Authority of Panel Members.

18 CA ADC § 30213Barclays 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 § 30213
§ 30213. Authority of Panel Members.
Currentness
(a) To the extent not otherwise provided by law, in any proceeding where a Panel has been assigned to conduct an appeal, or otherwise consider a motion in an appeal before OTA, the Lead Panel Member, or any member of the Panel, shall have full power, jurisdiction, and authority to:
(1) Hold a fair hearing, including the examination of witnesses, documents, and other relevant evidence, administer oaths and affirmations, rule on objections, privileges, defenses, and the receipt of relevant and material evidence, for the purpose of ascertaining the facts on which an Opinion may be based;
(2) Determine the order in which witnesses will testify at the hearing;
(3) Request that each party state the issues to be heard and the agreed-upon facts, and identify the evidence upon which a party wishes to rely to prove or disprove contested facts;
(4) Ask relevant questions of any witness or party to clarify the record at a conference or during a hearing, and ask for additional briefing or evidence;
(5) Issue interlocutory and final orders, instructions, and Opinions;
(6) Issue post-hearing orders and sanctions as provided in regulation 30213.5;
(7) Issue rulings on all motions timely and properly submitted to OTA;
(8) Order the closure of the record from receipt of further evidence or argument (or reopen a previously closed record);
(9) Issue and vacate orders for the submission of additional evidence or briefing; and
(10) Take any other action deemed necessary for the fair, efficient, and orderly adjudication of disputes within OTA's jurisdiction.

Credits

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Article 6, Section 18, California Constitution; Sections 11425.50, 11425.60, 11475, 11475.10, 11475.20, 11475.30, 11475.40, 11475.50, 11475.60, 11475.70, 15670, 15672, 15674, 15679 and 15679.5, Government Code; and Sections 20, 19047, 19087, 19331, 19333, 19335 and 19345, Revenue and Taxation Code.
History
1. New section filed 1-3-2019; operative 1-3-2019. Pursuant to Government Code section 15679(b), this action is exempt from OAL review. Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2019, No. 1).
2. Amendment of section and Note 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).
3. Amendment of section heading and subsections (a), (a)(2) and (a)(9)-(10) 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, § 30213, 18 CA ADC § 30213
End of Document