Cal. Code Regs. Tit. 18, § 30302 - General Requirements
(a) Generally. The parties to an appeal must
adhere to the briefing schedules and other requirements set forth in this
chapter. OTA will inform the parties of applicable deadlines, extensions, and
other requirements by written notification, and will ensure that all parties
receive copies of any correspondence in the appeal.
(b) Submission and acknowledgment. Upon
receipt of any brief submitted in accordance with the applicable briefing
schedule, including any applicable deadlines and extensions, OTA will provide
written acknowledgment of receipt to all parties and will provide each opposing
party with a copy of the brief and any supporting exhibits. OTA may waive this
requirement if the parties represent that they have provided a copy of the
brief and any supporting exhibits to the other parties.
(c) Extensions. A party may request an
extension of time for filing a brief. An extension request shall be in writing,
must state the reason(s) for the request, identify how much additional time is
requested, and be submitted to OTA, with a copy to the other party, prior to
the scheduled due date for that brief. OTA may extend, defer, or postpone
briefing deadlines for good cause. OTA will notify the party whether the
request is granted or denied. When OTA grants a request for an extension, its
notification will state the extended due date for the brief and will be
provided to all parties. If warranted, the notification will include a revised
due date for briefs to be submitted by other parties.
(d) Formatting. Unless otherwise directed,
all briefs must be legible, no longer than 30 double-spaced pages, or 15
single-spaced pages (or the hand-written equivalent), excluding any table of
contents, table of authorities, and exhibits. Briefs may be handwritten or
typed and shall only be printed on one side of the page using a type-font size
of at least 10, or at most 12, or the equivalent. OTA may grant an exception to
these requirements for good cause. For purposes of this regulation, a page
should be 8 1/2 inches by 11 inches.
(e) Nonconforming briefs. In the event a
brief does not conform to the form and page limits specified above, OTA may
return the submitted brief and direct the party to comply with the form and
page limits by the date specified by OTA. If, however, the brief is in
substantial compliance with these requirements, OTA may accept the brief.
Otherwise, the failure to submit a compliant brief by the specified date will
constitute a waiver of the opportunity to submit the brief. A party may request
to file a nonconforming brief. The request must be in writing, state the
reasons for the nonconformance, and be filed at least 15 days prior to the due
date of the brief.
(f) Failure to
submit a brief. The failure to submit a brief that conforms to the requirements
of this regulation, within the period of the applicable briefing schedule,
including any applicable deadlines or extensions, is a waiver of the right to
submit that brief. However, nothing in this subdivision shall preclude OTA from
requesting additional briefing.
(g)
Non-party briefing. At the discretion of OTA, non-party (amicus) briefs may be
submitted to OTA for consideration. Any non-party briefs that are accepted by
OTA will be provided to the parties, and OTA may, in its discretion, request
responses thereto. In determining whether amicus briefs will be accepted,
various criteria may be considered, including:
(1) complexity of the legal issues in the
appeal;
(2) the need for additional
relevant information or arguments; and
(3) the extent to which the Opinion would
affect other taxpayers.
(h) Motions. Parties may file and oppose
motions during the course of an appeal. All motions shall be in writing, except
as permitted by the Lead Panel Member. A motion should clearly and concisely
state the relief requested and the facts and any applicable authorities upon
which it is based.
Notes
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 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 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.
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
6. Amendment of section and Note filed 3-1-2021; operative
7. Amendment filed 6-26-2023; operative
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