Government Code section 15676.2
(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This section shall remain in effect only until January 1, 2030, and as of that date is repealed.
Source:
Section 15676.2, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=15676.2. (updated Jun. 30, 2022; accessed Oct. 5, 2026).
