§ 15679.5. — 15679.5. (Added by Stats. 2017, Ch. 252, Sec. 15.)

California § 15679.5.

• 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)
Consistent with Section 15674, all appeals hearings and proceedings shall be conducted pursuant to the Administrative Procedure Act. To the extent applicable and not in conflict with this part, the regulations contained in Division 2.1 of Title 18 of the California Code of Regulations shall continue in force and apply to all appeals hearings and proceedings.
(b)
(1)
Pursuant to Section 15679, the office shall amend, repeal, or add to the regulations described in subdivision (a) as necessary or appropriate to govern hearings and proceedings conducted by tax appeals panels pursuant to this part.
(2)
Notwithstanding any other law and consistent with Section
15676 and Division 2.1 of Title 18 of the California Code of Regulations, the office shall adopt regulations regarding the presentation of evidence and preparation for hearings and proceedings before a tax appeals panel that do not require application of specialized knowledge.
(3)
To the extent applicable and not in conflict with this part, regulatory actions adopted to carry out this subdivision shall be consistent with the Model State Administrative Tax Tribunal Act dated August 2006 adopted by the American Bar Association.

Legislative History

Added by Stats. 2017, Ch. 252, Sec. 15. (AB 131) Effective September 16, 2017.