{"code":"GOV","codeName":"Government Code","section":"15677","citation":"Gov. Code, § 15677","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. 14.   (AB 131)   Effective September 16, 2017.","effective":"2017-09-16","html":"<p>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 accordance with the law imposing the tax or fee for a trial de novo.</p>","text":"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 accordance with the law imposing the tax or fee for a trial de novo.","otherVersions":[],"url":"https://blackletter.si/government-code/office-of-tax-appeals-15677","source":"California Legislative Information bulk export (pubinfo)"}