Section 30432 - Closing Hearings, Sealing the Record, and Redacting Information(a) OTA shall determine whether to grant a request, pursuant to regulation 30431, to close an oral hearing or seal items that are contained in the administrative record, in whole or in part, or redact information in an Opinion or other documents based upon the following objective criteria: (1) Whether the appeal involves trade secrets or other confidential research, development, or other information the disclosure of which would cause unwarranted annoyance, embarrassment, or oppression to any person. In reaching such a determination, OTA may consider: (A) Whether such information is not otherwise publicly available and would ordinarily be considered to be private and sensitive;(B) Where a request for a closed hearing is made, whether such information is likely to be disclosed during an oral hearing;(C) Where a request for a closed hearing is made, whether any risk of disclosure of such information can be mitigated by instructing the parties to limit the content of their presentations at the oral hearing, or by only closing a portion of the hearing, testimony or evidence.(2) Upon other grounds as necessary to ensure a fair hearing and provision of due process, in the circumstances of that particular appeal.(b) When a request for a closed hearing is granted pursuant to subdivision (a), the reason for the closed hearing will be noted on the agenda. The names of the taxpayer and the representatives will be listed on the hearing agenda. The appeal will be called and then the hearing will be closed to the public. Only the parties, witnesses, and OTA staff will be present at the closed hearing. The hearing agenda and Opinion will be posted on OTA's website.(c) Any request to seal records will be applied to as narrow a set of records as required under the circumstances. (1) OTA will publish an Opinion for each appeal decided by a panel as provided in regulation 30501, regardless of whether a motion to close the hearing or seal the record was granted. However, OTA may redact documents published on its website, such as the hearing agenda or Opinion, when necessary to protect confidential information from public disclosure.(2) Records maintained by OTA are subject to the disclosure and exemption rules under the California Public Records Act regardless of whether a motion to close the hearing or seal the records was granted or publicly published documents were redacted.(d) No later than 15 days after the mailing of an Opinion, a party may mail a written request to redact information in the Opinion or in other documents filed with OTA.(e) This regulation will be applied and interpreted in a manner that recognizes the public interest in transparency.Cal. Code Regs. Tit. 18, § 30432
1. 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. 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: Section 5095, Business and Professions Code; Sections 7920.505, 11124.1, 11425.10, 11425.20, 15619, 15674, 15675, 15676 and 15679.5, Government Code; and Sections 20, 7081, 19542, 19545 and 20645, Revenue and Taxation Code.
1. 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. 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).