PART 9.5. Office of Tax Appeals
Part 9.5 added by Stats. 2017, Ch. 16, Sec. 13.
§§ 15670–15680 · 13 sections
- § 15670 (a) There shall be established in state government the Office of Tax Appeals. (b) (1) The office is under the control of a director. The Governor shall appoint…
- § 15671 For purposes of this part, the following terms shall have the following meanings: (a) “Appeal” means any of the following: (1) A petition, including, but not…
- § 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…
- § 15673 The office’s headquarters shall be in Sacramento. A hearing office shall be located in Sacramento, Fresno, and Los Angeles.
- § 15674 (a) The tax appeals panels shall do all of the following: (1) On or after January 1, 2018, conduct all appeals hearings for those duties, powers, and…
- § 15675 The office shall publish a written opinion for each appeal decided by each tax appeals panel. The written opinion shall be published within 100 days after the…
- § 15676 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…
- § 15676.2 (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…
- § 15677 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…
- § 15678 (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…
- § 15679 (a) (1) By January 1, 2018, the office shall adopt regulations as necessary or appropriate to carry out the purposes of this part. Any rule or regulation…
- § 15679.5 (a) Consistent with Section 15674, all appeals hearings and proceedings shall be conducted pursuant to the Administrative Procedure Act. To the extent…
- § 15680 This part shall become operative on July 1, 2017.