Government Code § 15678

PART 9.5. Office of Tax Appeals

Current as of September 28, 2026Gov. Code, § 15678Official source ↗Ask about this

Added by Stats. 2017, Ch. 16, Sec. 13. (AB 102) Effective June 27, 2017. Operative July 1, 2017, pursuant to Section 15680.

(a) A member of the State Board of Equalization shall not represent a person before a tax appeals panel before one year after the expiration of the member’s term on the board or one year after separation from the board.

(b) The staff of a member of the State Board of Equalization shall not represent a person before a tax appeals panel before one year after separation from employment with that member.