This law establishes the Office of Tax Appeals in California. A director, appointed by the Governor and confirmed by the Senate, oversees the office's daily functions but does not participate in the decision-making of tax appeals panels. These panels address tax appeals, are staffed by three members each, and must adhere to specific ethics standards related to conflicts of interest. Members must have tax law expertise and meet professional criteria such as being an attorney or a tax specialist. The office is responsible for adopting ethics rules similar to the Code of Judicial Ethics and conducting hiring according to state civil service rules. An emphasis is placed on not reducing the current number of administrative law judges.

This law defines specific terms related to tax and fee appeals in California. An "appeal" includes various petitions and claims such as those for reassessment or refund of taxes managed by the California Department of Tax and Fee Administration or appeals from actions of the Franchise Tax Board. It also covers applications for administrative hearings or any item that might be scheduled for a hearing, like requests for relief from taxes or penalties. Additionally, the term "Office" refers to the Office of Tax Appeals.

This section explains that the office takes over all duties and powers from the State Board of Equalization related to appeals hearings, except as noted in another section. It also clarifies that these tax appeal panels and the hearings they conduct are not considered to be a tax court.

This law section establishes that the main office is based in Sacramento, and there are also hearing offices in Sacramento, Fresno, and Los Angeles.

This section lays out that starting January 1, 2018, tax appeals panels are responsible for handling all appeal hearings related to certain duties and powers that have been transferred to them. They are also required to issue a written opinion for every appeal they decide and conduct hearings according to the Administrative Procedure Act. Meanwhile, the State Board of Equalization is restricted from handling appeals unless allowed by specific parts of Section 15600.

In California, any decision made by a tax appeals panel must be documented in a written opinion. This written opinion has to be made available to the public within 100 days after the decision is finalized.

This law section allows a person to be represented by anyone they choose on an appeal, as long as that person is at least 18 years old. This includes options like attorneys, appraisers, accountants, bookkeepers, employees, business associates, or any other individuals.

This California law section provides an option for people or entities disputing certain tax-related issues to have their appeals heard by just one qualified panel member instead of multiple members, which can simplify and speed up the process. This is allowed if the case involves a personal income tax dispute under $5,000, or a dispute involving certain taxes administered by the California Department of Tax and Fee Administration if the entity has gross receipts under $20 million and the dispute is under $50,000. However, any decision made in this manner does not set a legal precedent for future cases. This law is effective until January 1, 2030, after which it is repealed.

If you disagree with a decision made by a tax appeals panel, you can take your case to a superior court. This means you will have a new trial, where the court looks at your case as if it is the first time it's being heard, according to the rules for the specific tax or fee involved.

This California law says that after a member of the State Board of Equalization leaves their position, they must wait at least one year before they can represent someone in front of a tax appeals panel. The same rule applies to the staff of a board member; they also need to wait one year after leaving their job before representing someone in tax appeals.

This law requires that by January 1, 2018, an office must create regulations as needed. They can use emergency rules until January 1, 2019, without proving the need for immediate action. This is to protect public peace, health, and welfare.

The regulations should align with how the Commission on Judicial Performance manages judges, as well as the gift and travel restrictions of the Political Reform Act and the ABA's Model State Administrative Tax Tribunal Act.

Also, policies and written opinions by the office don't need to follow certain rulemaking procedures, and certain opinions can be treated as precedents in future cases.

This law section outlines how tax appeals hearings in California should be conducted. It mandates that these hearings follow the Administrative Procedure Act, while incorporating certain existing regulations unless they conflict with the statute. Additionally, it specifies that the rules governing these hearings can be updated as needed, specifically concerning evidence and hearing preparation, without requiring specialized knowledge. Finally, it emphasizes that any new regulations should align with a model act by the American Bar Association, as long as they're consistent with California's laws.

This section of the law officially started being in effect on July 1, 2017.