California § 15672. 15672. (Amended by Stats. 2017, Ch. 252, Sec. 10.)

California Statutes

§ 15672. — 15672. (Amended by Stats. 2017, Ch. 252, Sec. 10.)

California § 15672.

JurisdictionCalifornia

Code GOVGovernment Code - GOV

Div.3.

Title 2.DIVISION 3. EXECUTIVE DEPARTMENT

Part 9.5.PART 9.5. Office of Tax Appeals

This text of California § 15672. (15672. (Amended by Stats. 2017, Ch. 252, Sec. 10.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Government Code - GOV Code § 15672. (2026).

Text

(a)Except as provided in subdivision (b) of Section 15600, the office is the successor to, and is vested with, all of the duties, powers, and responsibilities of the State Board of Equalization necessary or appropriate to conduct appeals hearings.

(b)The tax appeals panels and the appeals hearings conducted by the tax appeals panels under this part shall not be construed to be, or to be conducted by, a tax court.

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(a)
Except as provided in subdivision (b) of Section 15600, the office is the successor to, and is vested with, all of the duties, powers, and responsibilities of the State Board of Equalization necessary or appropriate to conduct appeals hearings.
(b)
The tax appeals panels and the appeals hearings conducted by the tax appeals panels under this part shall not be construed to be, or to be conducted by, a tax court.

Legislative History

Amended by Stats. 2017, Ch. 252, Sec. 10. (AB 131) Effective September 16, 2017.

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California § 15672., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/GOV/15672..