Government Code section 15674

(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.

Source: Section 15674, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=GOV§ionNum=15674.­ (updated Sep. 16, 2017; accessed Nov. 24, 2025).

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Verified:
Nov. 24, 2025

§ 15674's source at ca​.gov