(a) Admissible Evidence. Any relevant evidence, including affidavits, declarations under penalty of perjury, and hearsay evidence, may be presented at a Board hearing. Each party will be permitted to comment on or respond to any affidavits, declarations, or other evidence.(b) Submission of Evidence. Parties should submit documentary evidence to the Board Proceedings Division and to the opposing party at least 14 days prior to the Board hearing in order to facilitate the orderly consideration of the issues at the hearing. Although a party may submit documentary evidence at the hearing, the Board is not required to delay or postpone the hearing in order to consider evidence submitted at the hearing. The Board will consider any objections to, and comments on, the evidence presented at the hearing in assigning weight to such evidence. The Board may refuse to allow the presentation of evidence that it considers irrelevant, untrustworthy, or unduly repetitious.(c) Stipulation of Facts. The taxpayer and the Department may file, at any time prior to the submission of an appeal for decision, a stipulation of the facts upon which they agree, the facts which are in dispute, and the reasons for the dispute. The Board or the Chief Counsel may require the parties to file such a stipulation where appropriate.(d) Official Notice. The Board may on its own or at the request of a party take official notice of any fact that may be judicially noticed by the courts of this State. Any party may, at the Board hearing or in its petition for rehearing, contest any matter thus noticed.(e) Distribution. Board Proceedings Staff must provide copies of any documentary evidence that has been submitted or officially noticed, any written arguments concerning the relevance of the evidence, and any stipulations to the Board Members, each party, and the Appeals Attorney.(f) Use of Electronic Presentation. A party may only use an electronic presentation during a Board hearing if:(1) The hearing is held at the Board's headquarters or another location that is equipped for electronic presentations; and(2) The presentation is submitted to the Board Proceedings Division at least five days prior to the scheduled hearing date.Cal. Code Regs. Tit. 18, § 5523.6
1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of section heading and section filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
3. Change without regulatory effect amending subsections (e) and (f)(1) and amending 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 section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of section heading and section filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
3. Change without regulatory effect amending subsections (e) and (f)(1) and amending Note filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).