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Chapter 5. General Oral Hearing Procedures›Article 2. Conducting an Oral Hearing

§ 30413. Correcting an Oral Hearing Transcript.

California Code of Regulations, Title 18 — Division 4.1. Office of Tax Appeals' Rules for Tax Appeals · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IF7B51CD0165F11EEB6DEB61623324FEF?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Any party may request that OTA correct the substance of an oral hearing transcript. OTA shall give notice to the parties when such a request has been filed with OTA. Any such request must be made in writing in accordance with any instructions or form provided on OTA's website (www.ota.ca.gov) and shall include:

(a) The name of the requesting party and the OTA case number;

(b) The date of the oral hearing;

(c) The page and line number of the proposed correction, and the requested change to be made to the transcript; and

(d) An approximate timestamp to the video or audio recording to reference each alleged error in the transcript.

OTA shall review the request and determine whether the correction will be made. OTA will give notice of its decision to all parties. OTA will not make any non-substantive corrections.

Credits

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 11425.10, 11425.20, 15674, 15676.2 and 15679.5, Government Code.

History

  1. New section 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).

  2. 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).

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▸Contents — California Code of Regulations, Title 18 — Division 4.1. Office of Tax Appeals' Rules for Tax Appeals

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