California Revenue and Taxation Code Section 13820.4

CA Rev & Tax Code § 13820.4 (2017)  

Except as provided in Section 13820.2 in respect of the issuance of subpoenas, all questions arising in the course of the proceeding shall be determined by majority vote of the board.

(Added by Stats. 1982, Ch. 1535, Sec. 15.)

Last modified: October 25, 2018