§ 15679. — 15679. (Amended by Stats. 2023, Ch. 45, Sec. 39.)

California § 15679.

• Jurisdiction: California
• Code GOV: Government Code - GOV
• Div.: 3.
• Title 2.: DIVISION 3. EXECUTIVE DEPARTMENT
• Part 9.5.: PART 9.5. Office of Tax Appeals

Text

(a)
(1)
By January 1, 2018, the office shall adopt regulations as necessary or appropriate to carry out the purposes of this part. Any rule or regulation adopted pursuant to this section may be by adoption of an emergency regulation in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1.
(2)
Until January 1, 2019, the adoption and readoption of emergency regulations by the office to carry out the office’s duties, powers, and responsibilities pursuant to this part shall be deemed to be an emergency and necessary for the immediate preservation of public peace, health and safety, or general welfare for purposes of Sections 11346.1 and 11349.6 and the office is hereby exempted from the requirement that it describe facts
showing the need for immediate action and from review of the emergency regulations by the Office of Administrative Law.
(3)
To the extent possible, regulations adopted to carry out the purposes of paragraph (2) of subdivision (c) of Section 15670 shall be consistent with all of the following:
(A)
The procedures established by the Commission on Judicial Performance for regulating activities of state judges.
(B)
The gift, honoraria, and travel restrictions on legislators contained in the Political Reform Act of 1974 (Title 9 (commencing with Section 81000)).
(C)
The Model State Administrative Tax Tribunal Act dated August 2006 adopted by the American Bar Association.
(b)
Chapter 3.5
(commencing with Section 11340) of Part 1 shall not apply to any
policy, procedure, notice, or guideline issued by the office, or to any final written opinion published by the office within the meaning of Section 15675. The office may designate any published written opinion as precedential and, if so designated, it may be cited as precedent in any matter or proceeding before the office, unless the written opinion has been overruled, superseded, or otherwise designated nonprecedential by the office. Designation of a written opinion as precedential, or publication of a policy, procedure, notice, or guideline by the office, is not a rulemaking and need not be done under Chapter 3.5 (commencing with Section 11340) of Part 1.

Legislative History

Amended by Stats. 2023, Ch. 45, Sec. 39. (AB 127) Effective July 10, 2023.