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 3 - Presentation of Evidence at an Oral Hearing; Motions
Section 30421 - Motions

Cal. Code Regs. tit. 18 § 30421

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Current through Register 2025 Notice Reg. No. 2, January 10, 2025
Section 30421 - Motions
(a) All motions made prior to the oral hearing shall be directed to the Lead Panel Member or to a Presiding ALJ.
(b) A motion shall be made with written notice to all parties, unless the motion is made during an oral hearing while on the record.
(c) The Lead Panel Member assigned to a Panel or a Presiding ALJ may decide prehearing motions, order additional briefing on the issue, request additional evidence, or defer a decision until the date of the hearing. The timing and response shall be at the discretion of the Lead Panel Member or a Presiding ALJ. For example, although these rules provide for deadlines for submitting exhibits, a Lead Panel Member may require submission by an earlier date in a complex appeal, or may extend the deadline if good cause is shown to warrant a later deadline.
(d) Except as otherwise provided by OTA's Rules for Tax Appeals, or as permitted by the Lead Panel Member or a Presiding ALJ, a motion shall be filed at least 15 days before the start of the oral hearing, and any response to the motion shall be filed by the due date specified by OTA.

Cal. Code Regs. Tit. 18, § 30421

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 (b) 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 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 11445.30, 11509, 11511.5, 11512, 15672, 15674, 15676.2, 15679 and 15679.5, Government Code; and Sections 20, 19047, 19087, 19333 and 19345, 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 subsections (b) 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 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).