Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 4.1 - Office of Tax Appeals' Rules for Tax AppealsChapter 3 - Appeal Requirements and Procedures
Article 1 - Filing an Appeal
Section 30209 - Submission for an Opinion

Cal. Code Regs. tit. 18 § 30209

Download
PDF
Current through Register 2025 Notice Reg. No. 2, January 10, 2025
Section 30209 - Submission for an Opinion
(a) Submission on the written record. If the appellant does not request an oral hearing under regulation 30401, or if the appellant does not timely respond to a notice of oral hearing, the appellant waives the right to an oral hearing. The appeal will then be submitted for an Opinion based upon the written record.
(b) Submission on the oral hearing record. When a Panel conducts an oral hearing, the appeal will be submitted for an Opinion based upon the oral hearing record after the record is closed.
(c) Innocent spouse appeals. If neither the appealing spouse nor the non-appealing spouse who joins the appeal requests an oral hearing, or if neither spouse responds to a notice of oral hearing, the appeal will be submitted for an Opinion based upon the written record. If an oral hearing is held before OTA, the appeal will be submitted for an Opinion based upon the oral hearing record after the record is closed.

Cal. Code Regs. Tit. 18, § 30209

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 heading, 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 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).

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 22970.2, 22973.1, 22977.2 and 22979, Business and Professions Code; Sections 15606, 15672, 15674, 15676.2, 15679 and 15679.5, Government Code; and Sections 20, 6538.5, 6562, 18533, 19043.5, 19045, 19047, 19048, 19084, 19085, 19087, 19104, 19324, 19331, 19333, 19334, 19335, 19343, 19345, 19346, 20645 and 34013, Revenue and Taxation Code.

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 heading, 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 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).