California § 20. 20. (Repealed (in Sec. 14) and added by Stats. 2017, Ch. 16, Sec. 15.)

California Statutes

§ 20. — 20. (Repealed (in Sec. 14) and added by Stats. 2017, Ch. 16, Sec. 15.)

California § 20.

Code RTCRevenue and Taxation Code - RTC

This text of California § 20. (20. (Repealed (in Sec. 14) and added by Stats. 2017, Ch. 16, Sec. 15.)) 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. Revenue and Taxation Code - RTC Code § 20. (2026).

Text

(a)Except as otherwise provided in subdivisions (b) and (c), and notwithstanding any other law, “board” means the California Department of Tax and Fee Administration.

(b)Unless the context requires otherwise, as used in this code or any other code, “board,” with respect to an appeal, means the Office of Tax Appeals if the authority to handle appeals has been transferred from the State Board of Equalization to the Office of Tax Appeals pursuant to Part 9.5 (commencing with Section 15670) of Division 3 of Title 2 of the Government Code.

(c)Unless the context requires otherwise, as used in this code or any other code, “board” means the State Board of Equalization where the State Board of Equalization has retained authority pursuant to subdivision (b) or (c) of Section 15600.

(d)This

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(a)
Except as otherwise provided in subdivisions (b) and (c), and notwithstanding any other law, “board” means the California Department of Tax and Fee Administration.
(b)
Unless the context requires otherwise, as used in this code or any other code, “board,” with respect to an appeal, means the Office of Tax Appeals if the authority to handle appeals has been transferred from the State Board of Equalization to the Office of Tax Appeals pursuant to Part 9.5 (commencing with Section 15670) of Division 3 of Title 2 of the Government Code.
(c)
Unless the context requires otherwise, as used in this code or any other code, “board” means the State Board of Equalization where the State Board
of Equalization has retained authority pursuant to subdivision (b) or (c) of Section 15600.
(d)
This section shall become operative on July 1, 2017.

Legislative History

Repealed (in Sec. 14) and added by Stats. 2017, Ch. 16, Sec. 15. (AB 102) Effective June 27, 2017. Section operative July 1, 2017, by its own provisions.