Gov. Code, § 15679 · Part 9.5. Office of Tax Appeals
Gov. Code, § 15679
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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may be cited as precedent in any matter or proceeding before the office, unless the written opinion has been overruled, superseded, or otherwise designated nonprecedential by the office.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.
Notes and commentary — not statutory text
History
Amended by Stats. 2023, Ch. 45, Sec. 39. (AB 127) Effective July 10, 2023.
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=15679.
- Text hash
- sha256 78a7beacaa0476b3311c03a7de448d5ddec10c38651ea7d5a6cd0e47a5380d9f
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Government Code
- Gov. Code, tit. 2, div. 3, pt. 1, ch. 3.5Administrative Regulations and RulemakingPrinted as Chapter 3.5 (commencing with Section 11340) of Part 1
- Gov. Code, § 11346.1Printed as Sections 11346.1 and 11349.6
- Gov. Code, § 11349.6Printed as Sections 11346.1 and 11349.6
- Gov. Code, § 15670Printed as Section 15670
- Gov. Code, § 15675Printed as Section 15675
- Gov. Code, tit. 9POLITICAL REFORMPrinted as Title 9 (commencing with Section 81000)
Cited by 2 provisions
Provisions in this library whose text cites Gov. Code, § 15679. Each shows the citation as that text prints it.
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