(a) Submission on the written record. If the
appellant does not request an oral hearing under regulation 30401, or if the
appellant does not timely respond to a notice of oral hearing, the appellant
waives the right to an oral hearing. The appeal will then be submitted for an
Opinion based upon the written record.
(b) Submission on the oral hearing record.
When a Panel conducts an oral hearing, the appeal will be submitted for an
Opinion based upon the oral hearing record after the record is
closed.
(c) Innocent spouse
appeals. If neither the appealing spouse nor the non-appealing spouse who joins
the appeal requests an oral hearing, or if neither spouse responds to a notice
of oral hearing, the appeal will be submitted for an Opinion based upon the
written record. If an oral hearing is held before OTA, the appeal will be
submitted for an Opinion based upon the oral hearing record after the record is
closed.
Notes
Cal. Code
Regs. Tit. 18, §
30209
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 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).
3. Amendment 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
22970.2,
22973.1,
22977.2
and
22979,
Business and Professions Code; Sections
15606,
15672,
15674,
15676.2,
15679 and
15679.5,
Government Code; and Sections
20,
6538.5,
6562,
18533,
19043.5,
19045,
19047,
19048,
19084,
19085,
19087,
19104,
19324,
19331,
19333,
19334,
19335,
19343,
19345,
19346,
20645
and
34013,
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 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).
3. Amendment 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).
