{"code":"GOV","codeName":"Government Code","section":"15676","citation":"Gov. Code, § 15676","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000. - 22980.]","url":"https://blackletter.si/government-code/title-2"},{"name":"DIVISION 3. EXECUTIVE DEPARTMENT [11000. - 15990.3.]","url":"https://blackletter.si/government-code/title-2/division-3"},{"name":"PART 9.5. Office of Tax Appeals [15670. - 15680.]","url":"https://blackletter.si/government-code/title-2/division-3/part-9.5"}],"history":"Amended by Stats. 2017, Ch. 252, Sec. 12.   (AB 131)   Effective September 16, 2017.","effective":"2017-09-16","html":"<p>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, but not limited to, an attorney, appraiser, certified public accountant, public accountant, bookkeeper, employee, business associate, or any other person.</p>","text":"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, but not limited to, an attorney, appraiser, certified public accountant, public accountant, bookkeeper, employee, business associate, or any other person.","otherVersions":[],"url":"https://blackletter.si/government-code/office-of-tax-appeals-15676","source":"California Legislative Information bulk export (pubinfo)"}