California Government Code

§ 15676.2

GOV § 15676.2 Effective Jun 30, 2022Div. 3 · Title 2 · Part 9.5

Statute 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:

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Legislative 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 Repealed as of January 1, 2030, by its own provisions.