Government Code § 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 responsibilities of the State Board of Equalization necessary or appropriate to conduct appeals hearings.

(b) The tax appeals panels and the appeals hearings conducted by the tax appeals panels under this part shall not be construed to be, or to be conducted by, a tax court.