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Chapter 5.6. Panel Assignments

§ 30436. Panel Selection Process.

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/I54C4FA40166411EEB6DEB61623324FEF?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

(a) Generally. The Director of OTA or their designee will use the following method for selecting the Panel Member(s) for a Panel, to the extent possible:

(1) The Panel Member(s) will be randomly selected for each Panel.

(2) The randomly selected Panel Member(s) will be placed on the Panel if;

(A) Their workload allows;

(B) They have sufficient background in the subject matter; and

(C) The work is at an appropriate level for their state classification.

(b) Retirement, transfer, or termination of employment. If a Panel Member retires, transfers, or is otherwise no longer able to timely complete their work on an appeal, OTA may reassign that Panel Member's role on any Panel to a new Panel Member. Panel reassignments do not restart the appeals process or result in a reopening of the written record or oral hearing record, unless requested by OTA. OTA shall notify the parties when there has been a Panel reassignment.

Credits

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Section 15670, Government Code; and Sections 20 and 40, Revenue and Taxation Code.

History

  1. New chapter 5.6 heading and new section 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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