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California Code, Government Code - GOV § 15676.2

Current as of January 01, 2025 | Updated by Findlaw Staff

(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:

(A) The entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000).

(B) The total amount in dispute, including penalties and fees, is less than fifty thousand dollars ($50,000).

(b) The decision of one member made pursuant to the process established by this section shall not have precedential effect.

(c) As used in this section, “member” means a person qualified to serve on a tax appeals panel pursuant to Section 15670.

(d) This section shall remain in effect only until January 1, 2030, and as of that date is repealed.

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Cite this article: FindLaw.com - California Code, Government Code - GOV § 15676.2 - last updated January 01, 2025 | https://codes.findlaw.com/ca/government-code/gov-sect-15676-2/

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