{"code":"GOV","codeName":"Government Code","section":"15676.2","citation":"Gov. Code, § 15676.2","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. 2022, Ch. 48, Sec. 44.   (SB 189)   Effective June 30, 2022.   Repealed as of January 1, 2030, by its own provisions.","effective":"2022-06-30","html":"<p>(a) Notwithstanding subdivision (c) of Section <a href=\"/gov/15670\">15670</a>, the office shall establish a process under which a person filing an appeal may opt to appear before one member if either of the following is true:</p><p>(1) If the appeal arises from a tax, fee, or penalty imposed pursuant to the Personal Income Tax Law (Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code), and the total amount in dispute, including penalties and fees, is less than five thousand dollars ($5,000).</p><p>(2) If the appeal arises from a tax, fee, or penalty administered by the California Department of Tax and Fee Administration, and both of the following are satisfied:</p><p>(A) The entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000).</p><p>(B) The total amount in dispute, including penalties and fees, is less than fifty thousand dollars ($50,000).</p><p>(b) The decision of one member made pursuant to the process established by this section shall not have precedential effect.</p><p>(c) As used in this section, “member” means a person qualified to serve on a tax appeals panel pursuant to Section <a href=\"/gov/15670\">15670</a>.</p><p>(d) This section shall remain in effect only until January 1, 2030, and as of that date is repealed.</p>","text":"(a) Notwithstanding subdivision (c) of Section 15670, the office shall establish a process under which a person filing an appeal may opt to appear before one member if either of the following is true: (1) If the appeal arises from a tax, fee, or penalty imposed pursuant to the Personal Income Tax Law (Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code), and the total amount in dispute, including penalties and fees, is less than five thousand dollars ($5,000). (2) If the appeal arises from a tax, fee, or penalty administered by the California Department of Tax and Fee Administration, and both of the following are satisfied: (A) The entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000). (B) The total amount in dispute, including penalties and fees, is less than fifty thousand dollars ($50,000). (b) The decision of one member made pursuant to the process established by this section shall not have precedential effect. (c) As used in this section, “member” means a person qualified to serve on a tax appeals panel pursuant to Section 15670. (d) This section shall remain in effect only until January 1, 2030, and as of that date is repealed.","otherVersions":[],"url":"https://blackletter.si/government-code/office-of-tax-appeals-15676-2","source":"California Legislative Information bulk export (pubinfo)"}