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§ 30214.5. Noncompliance with Discovery Requests.

18 CA ADC § 30214.5Barclays 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 § 30214.5
§ 30214.5. Noncompliance with Discovery Requests.
(a) Generally. OTA expects the parties to cooperatively exchange requested information that is relevant to an appeal. In considering discovery requests, OTA will strive to provide an informal and efficient administrative process, and will consider the burden imposed on other parties, the risk of delay, the likelihood that relevant information may be obtained, the materiality of the information sought to the issues in dispute, and any other factors relevant to the conduct of a fair and efficient appeal process.
(b) Motion to compel discovery. Any party claiming that a request for discovery made pursuant to regulation 30214 has not been complied with may file with OTA a motion to compel discovery pursuant to subdivisions (a) and (b) of Government Code section 11507.7.
(c) Order on motion. If OTA determines that the requested discovery made pursuant to this regulation is proper, OTA may issue an order to compel discovery as provided by subdivision (f) of Government Code section 11507.7. Notwithstanding Government Code section 11507.7, there is no right to present oral arguments on a motion to compel discovery. The motion will be decided based solely on the submissions of the parties, and on any such evidence and argument as OTA may allow.
(d) Grounds for denial of motion. If OTA determines that a discovery request made pursuant to this regulation is overly burdensome, invasive, or otherwise not in the interest of fair and efficient adjudication of the hearing, OTA can deny a party's motion to compel discovery with or without requesting a response from the other party. If the request for discovery is denied, OTA will inform the parties in writing no more than 15 days after OTA has acknowledged its receipt of the discovery motion or any applicable response.

Credits

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 11450.05-11450.50, 11507.6, 11507.7, 11511, 11512, 11513, 11514, 15670 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 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 section 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, § 30214.5, 18 CA ADC § 30214.5
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