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 30432 - Closing Hearings, Sealing the Record, and Redacting Information
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
(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:
(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.
(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.
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.