Section 30430 - Public Transparency(a) Oral hearings before a Panel are open to the public, unless otherwise ordered in accordance with this article. The submission of an appeal constitutes a waiver of the right to confidentiality regarding all the briefing, exhibits, communications, and other information provided to OTA by either the party or an Agency, including CDTFA or FTB. On request, OTA may disclose information pursuant to Revenue and Taxation Code section 19545, the California Public Records Act, and other applicable law.(b) The waiver described in subdivision (a) does not apply to any individual's personal information. For the purposes of this regulation, "personal information" generally means and includes the following: an individual's address, telephone number, social security number, federal identification number, driver's license number, full financial account numbers, full names of minor children, or full dates of birth. OTA will not provide an individual's personal information to the public in response to a request made pursuant to the California Public Records Act.(c) Nothing in OTA's Rules for Tax Appeals shall prohibit any party to an OTA hearing, Panel Member, or OTA staff from referring to personal information or otherwise using the information in the course of an appeal. Nevertheless, OTA will not disclose the personal information of an individual at a hearing.(d) There is no right to confidentiality as to relevant information that OTA includes in an Opinion that is required to be published pursuant to Government Code section 15675.Cal. Code Regs. Tit. 18, § 30430
1. New article 4 (sections 30430-30433) and 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 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).
3. Repealer of article 4 heading, new chapter 5.5 heading and amendment of section and NOTE 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 7920.000, 11124.1, 11425.10, 11425.20, 11579.5, 15619, 15674 and 15675, Government Code; and Sections 20, 7081, 19542, 19543, 19545, 19549 and 20645, Revenue and Taxation Code.
1. New article 4 (sections 30430-30433) and 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 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).
3. Repealer of article 4 heading, new chapter 5.5 heading and amendment of section and Note 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).