California Statutes
§ 15674. — 15674. (Amended by Stats. 2017, Ch. 252, Sec. 11.)
California·Code GOV Government Code - GOV·Div. 3.·Title 2. DIVISION 3. EXECUTIVE DEPARTMENT·Part 9.5. PART 9.5. Office of Tax Appeals
(a)The tax appeals panels shall do all of the following:
(1)On or after January 1, 2018, conduct all appeals hearings for those duties, powers, and responsibilities transferred to the office pursuant to Section 15672.
(2)Issue a written opinion for each appeal decided.
(3)Except as otherwise provided in this part, conduct all appeals hearings and proceedings under the Administrative Procedure Act.
(b)On or after January 1, 2018, the State Board of Equalization shall not conduct appeals or take any other action with respect to an appeal, except as provided in subdivision
(b)of Section 15600 and consistent with subdivision (d) of Section 15600.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 15674. (15674. (Amended by Stats. 2017, Ch. 252, Sec. 11.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2017, Ch. 252, Sec. 11. (AB 131) Effective September 16, 2017.