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§ 30212. Consolidation and Deconsolidation.

18 CA ADC § 30212Barclays 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
§ 30212. Consolidation and Deconsolidation.
(a) Consolidation. On the motion of a party or upon its own initiative, OTA may consolidate appeals if the facts and issues are similar and no substantial right of any party will be prejudiced. OTA will promptly notify the parties if an appeal is consolidated. Unless otherwise provided in this division or by OTA, if separate appeals before OTA are later consolidated, there will typically be one Opinion issued on the consolidated appeal, and, if a hearing is requested, the cases may also be consolidated for purposes of the oral hearing. In cases where issuing a single Opinion on all consolidated appeals is not feasible, OTA may consolidate the appeals for purposes of the oral hearing, and thereafter issue a separate Opinion for each appeal, or for any one or more of the consolidated appeals. OTA may also link the appeals for purposes of oral hearing, which means that OTA will hear the items consecutively on the same oral hearing calendar and issue a separate Opinion for each appeal.
(b) Deconsolidation. On the motion of a party or upon its own initiative, OTA may deconsolidate appeals if it determines that consolidation would have an adverse effect on a substantial right of any party or if other good cause exists to deconsolidate the appeals. OTA will promptly notify the parties if an appeal is deconsolidated.
(c) Objections. Any party may submit a written objection to consolidation or deconsolidation. Any such objection must be submitted within 15 days of the party receiving notice of the request for consolidation or deconsolidation and should establish that consolidation or deconsolidation would have an adverse effect on a substantial right of the objecting party.

Credits

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 11507.3 and 15679.5, Government 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 subsections (a) and (c) and amendment of 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 subsection (a) 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, 18 CA ADC § 30212
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