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Gov. Code, § 15678 · Part 9.5. Office of Tax Appeals

Gov. Code, § 15678

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

(a) A member of the State Board of Equalization shall not represent a person before a tax appeals panel before one year after the expiration of the member’s term on the board or one year after separation from the board.

(b) The staff of a member of the State Board of Equalization shall not represent a person before a tax appeals panel before one year after separation from employment with that member.

Notes and commentary — not statutory text

History

Added by Stats. 2017, Ch. 16, Sec. 13. (AB 102) Effective June 27, 2017. Operative July 1, 2017, pursuant to Section 15680.

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&sectionNum=15678.
Text hash
sha256 49e3f36369ea0756dc0d5476d2b06f0bf379dc009e108ec7e2a29705b7ed31c4
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

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.