Gov. Code, § 15674 · Part 9.5. Office of Tax Appeals
Gov. Code, § 15674
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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.
Notes and commentary — not statutory text
History
Amended by Stats. 2017, Ch. 252, Sec. 11. (AB 131) Effective September 16, 2017.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=15674.
- Text hash
- sha256 15ccde0514776e3206ee9266874dc39c7f4c62118b80434540e219250dd0eb75
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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