California Legal Codes and Statutes

§ 15676

Amended by Stats. 2017, Ch. 252, Sec. 12. (AB 131) Effective September 16, 2017.

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 to, an attorney, appraiser, certified public accountant, public accountant, bookkeeper, employee, business associate, or any other person.

Cite this section

Cal. Gov. Code § 15676 (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-15676

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.