California Government Code PART 9.5 - Office of Tax Appeals

  • Section 15670.
    (a) There shall be established in state government the Office of Tax Appeals.(b) (1) The office is under the control of a director. The Governor shall appoint the...
  • Section 15671.
    For purposes of this part, the following terms shall have the following meanings:(a) “Appeal” means any of the following:(1) A petition, including, but not limited to, a...
  • Section 15672.
    (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...
  • Section 15673.
    The office’s headquarters shall be in Sacramento. A hearing office shall be located in Sacramento, Fresno, and Los Angeles.(Added by Stats. 2017, Ch. 16, Sec....
  • Section 15674.
    (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...
  • Section 15675.
    The office shall publish a written opinion for each appeal decided by each tax appeals panel. The written opinion shall be published within 100 days...
  • Section 15676.
    A person may be represented on an appeal by any authorized person or persons, at least 18 years of age, of the person’s choosing, including,...
  • Section 15676.5.
    Subject to Section 15679, in order to facilitate the implementation of Section 15676:(a) The office shall establish a process under which a person filing an appeal...
  • Section 15677.
    If a person that sought relief from a tax appeals panel disagrees with its decision, the person may bring an action in superior court in...
  • Section 15678.
    (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...
  • Section 15679.
    (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...
  • Section 15679.5.
    (a) Consistent with Section 15674, all appeals hearings and proceedings shall be conducted pursuant to the Administrative Procedure Act. To the extent applicable and not in...
  • Section 15680.
    This part shall become operative on July 1, 2017.(Added by Stats. 2017, Ch. 16, Sec. 13. (AB 102) Effective June 27, 2017. Note: Operative date...

Last modified: October 22, 2018