Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 4.1 - Office of Tax Appeals' Rules for Tax AppealsChapter 5 - General Oral Hearing Procedures
Article 2 - Conducting an Oral Hearing
Section 30410 - Oral Hearing Rights

Cal. Code Regs. tit. 18 § 30410

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Current through Register 2025 Notice Reg. No. 2, January 10, 2025
Section 30410 - Oral Hearing Rights

Each party shall have these rights at an oral hearing:

(1) to call and question witnesses;
(2) to introduce exhibits; and
(3) to respond to the evidence against that party. Where a party testifies at an oral hearing, such testimony shall be given under oath or affirmation. Nothing in this regulation limits the authority and discretion of the Panel to control proceedings as otherwise provided in OTA's Rules for Tax Appeals or permitted by law.

Cal. Code Regs. Tit. 18, § 30410

1. New article 2 (sections 30410-30412) and 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 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 11513 and 11528, Government Code.

1. New article 2 (sections 30410-30412) and 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 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).