Statute · California Government Code
Cal. Gov't Code § 15672 — Office of Tax Appeals
Cal. Gov't Code § 15672
- Type
- Statute
- Source
- California Government Code
- Jurisdiction
- California
- Date
- 2017-09-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Except as provided in subdivision (b) of Section 15600, the office is the successor to, and is vested with, all of the duties, powers, and responsibilities of the State Board of Equalization necessary or appropriate to conduct appeals hearings.
Citator
Cal. Gov't Code § 15672 — Office of Tax Appeals is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Except as provided in subdivision (b) of Section 15600, the office is the successor to, and is vested with, all of the duties, powers, and responsibilities of the State Board of Equalization necessary or appropriate to conduct appeals hearings.
(b) The tax appeals panels and the appeals hearings conducted by the tax appeals panels under this part shall not be construed to be, or to be conducted by, a tax court.