California Code of Regulations
Title 18 - Public Revenues
Division 4.1 - Office of Tax Appeals' Rules for Tax Appeals
Chapter 8 - Taxpayers' Bill of Rights - Reimbursement Claims
Section 30706 - Dismissal; Agency Statement; Responses; Oral Hearings

Universal Citation: 18 CA Code of Regs 30706

Current through Register 2024 Notice Reg. No. 12, March 22, 2024

The following provisions shall apply to a reimbursement claim submitted to OTA:

(a) Dismissal of ineligible claim. OTA will dismiss a claim that is not timely within the meaning of regulation 30705.

(b) Agency statement. Within 60 days of OTA's acknowledgment of a completed claim, the Agency may submit a statement in response to the claim. OTA may grant extensions of time to submit the statement upon a showing of good cause, if a written request is submitted with OTA before the scheduled due date of the statement.

(c) Claimant response. OTA shall send a copy of the Agency statement to the claimant, who will be given the opportunity to respond within 60 days of mailing of the statement with additional written argument and/or documentation, including, but not limited to, declarations under penalty of perjury. OTA may grant extensions of time to submit a response upon a showing of good cause if the written request for extension is submitted to OTA before the scheduled due date of the response. If the claimant submits new information or documentation in the response, OTA may grant the Agency an additional 30 days to respond to the new material.

(d) Oral hearing. After the submission of documents described in this regulation, the claim will be scheduled for oral hearing, if an oral hearing is timely requested pursuant to regulation 30401. The claimant and the Agency will receive notice of the hearing at least 45 days prior to the scheduled date and time. The option to request an oral hearing may be waived by the claimant, in which case the appeal will be submitted for Opinion on the written record.

1. New section filed 1-5-2018 as an emergency; operative 1-5-2018 (Register 2018, No. 1). 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 A Certificate of Compliance must be transmitted to OAL by 7-5-2018 or emergency language will be repealed by operation of law on the following day.
2. Amendment of subsections (a), (c), and (d) and amendment of 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 11440.20, 15674, 15676 and 15679.5, Government Code; and Sections 20, 7091, 7156, 8269, 9269, 18533, 19047, 19085, 19104, 19333, 19345, 20645, 21013, 30458.9, 38708, 40209, 41169, 43520, 45865, 46620, 50156.9, 55330 and 60630, Revenue and Taxation Code.

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