1. (a) Exhibits. Each party may provide exhibits and, if a party provides exhibits, the party should include them with their opening briefs and provide a list of its exhibits that includes a brief description of each exhibit. All exhibits should be labeled as follows: the appellant should use numbers to identify exhibits, and the respondent should use letters to identify exhibits. Either party may also prepare joint exhibits containing any exhibits that both parties agree should be admitted. Joint exhibits should be labeled numerically and preceded with the letter “J.”

   The parties should exchange all exhibit lists and copies of their exhibits no later than 15 days before the hearing, or earlier if directed to do so by OTA, or later upon a showing that the noncomplying party had good cause for a later exchange.

   The Agency must include in its exhibits any jurisdictional documents including the written decision or notice of action taken by the Agency that is the subject of the appeal.

2. (b) Witness lists. Each party must submit to OTA a list of all witnesses, including the appellant (if applicable), who will testify on the party's behalf at the hearing to OTA and provide a copy to the other party at least 15 days before the hearing or earlier if directed to do so by OTA, unless the party establishes that its failure to comply was due to good cause.

   Any witness who will testify as an expert must be clearly identified as such on the witness list. At least 15 days prior to the hearing, the party calling that witness shall include in its witness list a brief description of the nature and purpose of each expert witness's testimony, a summary of each person's credentials to testify as an expert, and a copy of any relevant reports prepared by the expert witness.

3. (c) Electronic witness testimony during an in-person oral hearing. Upon written request by either party, or upon determination by the Lead Panel Member, the Panel may, subject to availability of electronic resources, conduct part of an in-person oral hearing by telephone, video conference, teleconference video, or other electronic means if each participant has an opportunity for meaningful participation in the oral hearing and has access to the exhibits. Any party may, within 30 days of such a request, file an objection with OTA.

   1. (1) In ruling on an objection to electronic witness testimony, the Lead Panel Member shall consider:

      1. (A) whether attending the hearing in person would create an undue financial burden on the witness;
      2. (B) whether attending the hearing in person would be an undue physical hardship for the witness;
      3. (C) the nature of the witness' intended testimony; and
      4. (D) any other factors which, in fairness, would impact the determination of whether to allow electronic testimony.
   2. (2) Any request for electronic witness testimony for a portion of an oral hearing shall be made no later than upon the due date to respond to the notice of oral hearing pursuant to regulation 30403. The Lead Panel Member may consider an untimely request for electronic witness testimony for a portion of an oral hearing upon a showing of good cause for the late filing of the request.
   3. (3) The Lead Panel Member may grant a request for electronic witness testimony upon a showing of good cause and technological availability.

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Sections 11445.30, 11509, 11511, 11513, 11514, 15672, 15674, 15679 and 15679.5, Government Code; and Sections 20, 19047, 19087, 19333 and 19345, Revenue and Taxation Code.

History

1. New article 3 (sections 30420-30421) and 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 article 3 heading, section heading and 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).