Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 4.1 - Office of Tax Appeals' Rules for Tax AppealsChapter 4 - Briefing Schedules and Procedures
Article 1 - General Briefing Schedule
Section 30304 - Requests for Additional Briefing or Evidence

Cal. Code Regs. tit. 18 § 30304

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Current through Register 2024 Notice Reg. No. 43, October 25, 2024
Section 30304 - Requests for Additional Briefing or Evidence
(a) Generally. Either OTA or a party to an appeal may request the submission of additional briefing or evidence. Unless otherwise directed, additional briefing is subject to the same format and length limitations as briefing filed pursuant to the regular briefing schedule set forth in OTA's Rules for Tax Appeals. OTA will determine the order, deadlines, and conditions under which any additional briefing or evidence may be permitted. Unless otherwise provided by OTA, a party submitting additional briefing may attach any relevant evidence as exhibits.
(b) Requests by OTA for additional briefing. If a party does not comply with OTA's request for additional briefing or evidence but later provides the additional briefing or evidence requested, without good cause for the delay, the Lead Panel Member has the discretion to exclude such additional briefing or evidence from the record.
(c) Requests by a party for additional briefing or evidence. A party to an appeal may request an opportunity to submit an additional brief or evidence. OTA will address any request by a party for additional briefing or evidence, and determine the order, deadlines, and conditions under which any additional briefing or evidence may be permitted. Any such request must be made in writing, should be copied to the other party or parties to the appeal, and should be made promptly following the event or circumstance that caused the party to make the request. Grounds for a request for additional briefing or evidence may include new facts, arguments, evidence, or any other matter essential to the resolution of the appeal. If an additional brief or evidence is submitted outside of the applicable briefing schedule, OTA will determine whether there is good cause to accept the submission, and whether to request a reply from the other party or parties.
(d) Informality of briefing. Unless otherwise directed by OTA, additional briefs may use ordinary and informal language, and may be handwritten or typed.

Cal. Code Regs. Tit. 18, § 30304

1. New section filed 1-5-2018 as an emergency; operative 1-5-2018 (Register 2018, No. 1). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be repealed by operation of law on the following day.
2. New section refiled 5-8-2018 as an emergency; operative 7-6-2018 (Register 2018, No. 19). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 10-4-2018 or emergency language will be repealed by operation of law on the following day.
3. New section refiled 9-10-2018 as an emergency; operative 10-4-2018 (Register 2018, No. 37). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 1-2-2019 or emergency language will be repealed by operation of law on the following day.
4. Repealed by operation of Government Code section 11346.1(g) (Register 2019, No. 1).
5. 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).
6. Amendment of section heading, 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).
7. Amendment of subsections (a)-(c) 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 22973.1, 22977.2 and 22979, Business and Professions Code; Sections 15672, 15674, 15676.2, 15679 and 15679.5, Government Code; and Sections 20, 18533, 19043.5, 19045, 19047, 19048, 19084, 19085, 19087, 19104, 19324, 19331, 19333, 19334, 19335, 19343, 19345, 19346 and 20645, Revenue and Taxation Code.

1. New section filed 1-5-2018 as an emergency; operative 1-5-2018 (Register 2018, No. 1). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be repealed by operation of law on the following day.
2. New section refiled 5-8-2018 as an emergency; operative 7-6-2018 (Register 2018, No. 19). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 10-4-2018 or emergency language will be repealed by operation of law on the following day.
3. New section refiled 9-10-2018 as an emergency; operative 10-4-2018 (Register 2018, No. 37). Pursuant to Government Code section 15679, this action is a deemed emergency and exempt from OAL review. A Certificate of Compliance must be transmitted to OAL by 1-2-2019 or emergency language will be repealed by operation of law on the following day.
4. Repealed by operation of Government Code section 11346.1(g) (Register 2019, No. 1).
5. 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).
6. Amendment of section heading, 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).
7. Amendment of subsections (a)-(c) 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).