Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 2.1 - State Board of Equalization - Rules for Tax AppealsChapter 3 - Property TaxesArticle 3 - Other Property Tax Petitions
Subarticle 8 - Appeals Division Review, Prehearing Conferences, and Summaries
Section 5338.6 - Preparing and Revising Hearing Summaries

Cal. Code Regs. tit. 18 § 5338.6

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Current through Register 2024 Notice Reg. No. 50, December 13, 2024
Section 5338.6 - Preparing and Revising Hearing Summaries
(a) Preparing the Hearing Summary. The Appeals Attorney will prepare and submit a Hearing Summary to the Chief of Board Proceedings within 90 days after each appeals conference held under section 5338.4, or within any other period specified by the Chief of Board Proceedings, which provides the Appeals Attorney with at least 30 days to prepare and submit the Hearing Summary. The Chief Counsel may extend the time for submitting the Hearing Summary upon a showing of reasonable cause. Upon receipt of the Hearing Summary, the Chief of Board Proceedings will provide one copy to each party.
(b) If the petition is submitted for decision without an oral hearing before the Appeals Attorney prepares a Hearing Summary, the Appeals Attorney will prepare a Summary Decision under section 5343.
(c) If there has been a partial or complete resolution of issues between petitioner and the Respondent after the Appeals Attorney has issued its Hearing Summary or Summary Decision, the Appeals Attorney will draft a Revised Hearing Summary or Revised Summary Decision if time permits. The Revised Hearing Summary will state:
(1) The issues which have been resolved;
(2) The Appeals Attorney's revised recommendation; and
(3) The issues remaining for decision by the Board, if any.

Cal. Code Regs. Tit. 18, § 5338.6

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of NOTE filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.
3. Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2018, No. 38).
4. Change without regulatory effect amending section filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).

Note: Authority cited: Sections 15606 and 15640, Government Code. Reference: Sections 15640 and 15645, Government Code; and Sections 214, 254.6, 270 and 1840, Revenue and Taxation Code.

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of Note filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government Code section 15570.40, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 9-17-2018 or emergency language will be repealed by operation of law on the following day.
3. Reinstatement of section as it existed prior to 3-19-2018 emergency amendment by operation of Government Code section 11346.1(f) (Register 2018, No. 38).
4. Change without regulatory effect amending section filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).