§ 15676.2
207 words·~1 min read·
/ca/government-code/15676-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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(d)This section shall remain in effect only until January 1, 2030, and as of that date is repealed.