Cal. Code Regs. Tit. 18, § 30216 - Incorporation of the Administrative Procedure Act
(a) Accessibility of hearings. Except as
otherwise provided in OTA 's Rules for Tax Appeals, Chapter 4.5 (commencing with
Government Code section
11400) and
Chapter 5 (commencing with Government Code section
11500) of
the Administrative Procedure Act shall apply to the conduct of all appeals
hearings and proceedings before OTA . To the extent not inconsistent with part
9.5 (commencing with Section 15670) of division 3 of title 2 of the Government
Code and OTA 's Rules for Tax Appeals, hearings and proceedings before OTA will
be conducted in accordance with the Administrative Procedure Act and OTA will
use hearing procedures that are accessible to all representatives, including
those who are not lawyers, and to self-represented parties. OTA has the ability
to take or allow such actions as are permitted by the Administrative Procedure
Act.
(b) Nonappearance appeals.
Unless otherwise directed by OTA , when an oral hearing is not requested or is
waived, appeal proceedings will be conducted under Chapter 4.5 of the
Administrative Procedure Act, to the extent not inconsistent with part 9.5
(commencing with Section 15670) of division 3 of title 2 of the Government Code
and OTA 's Rules for Tax Appeals.
(c) Oral hearing appeals. Where an oral
hearing is requested, OTA will conduct the hearing process pursuant to Chapter
5 of the Administrative Procedure Act. However, OTA will retain the ability to
utilize aspects of Chapter 4.5 and prohibit usage of portions of Chapter 5 of
the Administrative Procedure Act to the extent not inconsistent with part 9.5
(commencing with Section 15670) of division 3 of title 2 of the Government Code
and OTA 's Rules for Tax Appeals. In determining whether a hearing is conducted
solely under Chapter 5 of the Administrative Procedure Act, several criteria
may be considered such as:
(1) the nature of
the appeal ;
(2) representation of
the parties;
(3) complexity of the
appeal ;
(4) length of the
hearing ;
(5) number of
witnesses;
(6) types, number, and
length of documents; and
(7) number
of objections. OTA strives to have the least formal proceedings as necessary
for each appeal . If an appeal has been set for an oral hearing and is
subsequently set to be decided without an oral hearing , subdivision (b) will
apply.
(d) Informal
hearing procedures. Notwithstanding any other part of OTA 's Rules for Tax
Appeals, pursuant to subdivision (c) above, OTA may in its discretion use the
informal hearing procedures found in the Administrative Procedure Act Chapter
4.5.
(e) Non-applicability of the
Administrative Procedure Act. Notwithstanding subdivision (a), the following
provisions of the Administrative Procedure Act shall not apply to the conduct
of any appeals, hearings, or proceedings before OTA : Government Code sections
11405.10-
11405.80,
11415.60,
11420.10-
11420.30,
11425.10,
subdivision (b) of 11425.20, subdivision (e) of 11425.50, 11435.05-11435.65,
11440.10, 11440.30, 11460.10-11460.80, 11465.10-11465.70, 11470.10-11470.50,
11500-11507, 11507.5-11509, 11511.5-11514, 11516-11518, and
11519-11529.
(f) Exemption. Where
context or subject matter otherwise requires exception from the provisions of
the Administrative Procedure Act, OTA is exempted from such
provisions.
(g) Lead Panel Member .
Where the Administrative Procedure Act uses the term "Presiding Officer," that
term shall have the meaning of "Lead Panel Member " or "Panel " as context and
utilization require, or a Presiding ALJ if no Panel Member is assigned to an
appeal .
(h) Conflicts. To the
extent that any provision of the Administrative Procedure Act conflicts with
OTA 's Rules for Tax Appeals, OTA 's Rules for Tax Appeals shall be
controlling.
Notes
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 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 15679 and 15679.5, Government Code. Reference: Sections 11513, 15674 and 15679.5, Government Code.
2. Amendment of section and Note filed 3-1-2021; operative
3. Amendment filed 6-26-2023; operative
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