(a) Every taxpayer may file a written request for an oral hearing before the Board regarding any matter subject to the provisions of this chapter.(b) Written requests for an oral hearing must be granted where the Board is required to grant an oral hearing on the taxpayer's matter by a statute or regulation, and will be liberally granted with regard to discretionary matters, unless an oral hearing is being requested for the primary purpose of delay or the taxpayer's position is frivolous or groundless.(c) Appeals Conference: A written request for an oral hearing must be filed no later than 30 days after the date the Appeals Division issues its Decision and Recommendation pursuant to chapter 2 of this division.(d) Property Taxes: A written request for an oral hearing must be included in the taxpayer's petition or application pursuant to chapter 3 of this division.(e) The Board may hold an oral hearing to discuss any matter whether or not an oral hearing has been timely requested in accordance with subdivisions (b), (c), and (d).Cal. Code Regs. Tit. 18, § 5522
1. New subchapter 2 (sections 5522-5522.8) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial change renaming subchapter 2 to subarticle 2 (Register 2008, No. 13).
3. Change without regulatory effect amending section and NOTE filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31). Note: Authority cited: Article XIII, Section 11, California Constitution; Sections 15606 and 15640, Government Code; and Sections 251, 1840, 11651, 13170 and 32451, Revenue and Taxation Code. Reference: Sections 15606 and 15640, Government Code; and Sections 254.5, 254.6, 742, 748, 1840, 5148, 12429, 12636, 12637, 12951, 12977, 12978, 12981, 32255, 32256, 32256.5, 32257, 32302, 32312, 32313, 32401, 32402, 32402.1, 32404, 32407 and 32440, Revenue and Taxation Code.
1. New subchapter 2 (sections 5522-5522.8) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Editorial change renaming subchapter 2 to subarticle 2 (Register 2008, No. 13).
3. Change without regulatory effect amending section and Note filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).