California Code of Regulations
Title 18 - Public Revenues
Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals
Chapter 5.5 - Public Transparency and Protection of Confidential Information
Section 30430.5 - Protection of Confidential Information

(a) Any documentation submitted to OTA is generally a part of the administrative record and may be subject to public disclosure when required by law, unless otherwise protected from disclosure under applicable law, including the California Public Records Act.

(b) If OTA is made aware of confidential information in its possession, OTA may take reasonable steps to ensure that the confidential information is protected from public disclosure. Actions that OTA may take include, but are not limited to, redaction by OTA, or requiring the party to redact and resubmit the documentation to OTA.

(c) Access to public records maintained by OTA is governed by the California Public Records Act. For purposes of this regulation, the term "public records" is defined in Government Code section 7920.530. To the extent anything in OTA's Rules for Tax Appeals conflicts with OTA's obligations under the California Public Records Act, the California Public Records Act shall prevail. An order granting a closed hearing or sealing the record shall not preclude disclosure where required under applicable law, including the California Public Records Act.