Is Cal. Gov't Code § 15674 — Office of Tax Appeals still in force?

Statute · California Government Code

Cal. Gov't Code § 15674 — Office of Tax Appeals

Cal. Gov't Code § 15674

Type: Statute
Source: California Government Code
Jurisdiction: California
Date: 2017-09-16
Current through: Nov 2, 2026 (California Legislative Counsel)

(a) The tax appeals panels shall do all of the following:

Citator

Cal. Gov't Code § 15674 — Office of Tax Appeals is in force in the current edition of the Code, and nothing recorded condemns it.

(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.