CHAPTER 4.5. Appeals Conferences [15570.50 - 15570.54]
( Chapter 4.5 added by Stats. 2017, Ch. 252, Sec. 3. )
Appeals conferences shall continue to be conducted in the same manner as before the duties, powers, and responsibilities were transferred to the department pursuant to Section 15570.22.
(Added by Stats. 2017, Ch. 252, Sec. 3. (AB 131) Effective September 16, 2017.)
Consistent with Section 15570.22, the regulations contained in Article 6 (commencing with Section 5260) of Chapter 2 of Division 2.1 of Title 18 of the California Code of Regulations shall continue in force and shall apply to appeals conferences within the department’s jurisdiction. However, pursuant to Chapter 4 (commencing with Section 15570.40), the department may amend, repeal, or add regulations as necessary or appropriate to carry out this chapter.
(Added by Stats. 2017, Ch. 252, Sec. 3. (AB 131) Effective September 16, 2017.)
A person requesting relief in an appeals conference may thereafter request a hearing before a tax appeals panel in the Office of Tax Appeals if the department denies the request for relief.
(Added by Stats. 2017, Ch. 252, Sec. 3. (AB 131) Effective September 16, 2017.)