California Legal Codes and Statutes

§ 15674

Amended by Stats. 2017, Ch. 252, Sec. 11. (AB 131) Effective September 16, 2017.
(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 responsibilities transferred to the office pursuant to Section 15672.
(2)Issue a written opinion for each appeal decided.
(3)Except as otherwise provided in this part, conduct all appeals hearings and proceedings under the Administrative Procedure Act.
(b)On or after January 1, 2018, the State Board of Equalization shall not conduct appeals or take any other action with respect to an appeal, except as provided in subdivision
(b)of Section 15600 and consistent with subdivision (d) of Section 15600.

Cite this section

Cal. Gov. Code § 15674 (2026)
https://ca.codecond.com/codes/gov/title-2-government-of-the-state-of-california/division-3-executive-department/part-9-5-office-of-tax-appeals/section-15674

Other sections in Part 9.5 - Office of Tax Appeals

§ 15670§ 15671§ 15672§ 15673§ 15674§ 15675§ 15676§ 15676.2§ 15677§ 15678§ 15679§ 15679.5§ 15680

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 15, 2026.