{"data":{"id":"us-ca/gov-15676.2","jurisdiction":"us-ca","citation":"GOV § 15676.2","heading":"","body":"(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:\n(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).\n(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:\n(A) The entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000).\n(B) The total amount in dispute, including penalties and fees, is less than fifty thousand dollars ($50,000).\n(b) The decision of one member made pursuant to the process established by this section shall not have precedential effect.\n(c) As used in this section, “member” means a person qualified to serve on a tax appeals panel pursuant to Section 15670.\n(d) This section shall remain in effect only until January 1, 2030, and as of that date is repealed.","path":["Government Code - GOV","TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000. - 22980.]","DIVISION 3. EXECUTIVE DEPARTMENT [11000. - 15990.3.]","PART 9.5. Office of Tax Appeals [15670. - 15680.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"3140d1968eaf50118c54e9979cd5404bb2aed61c3f9f6ad5cda4b564f01856ab","source_id":"us-ca","stale":false,"prev":"us-ca/gov-15676","next":"us-ca/gov-15677"},"notice":"GroundRules: Original legal text. Not legal advice."}