California Code
PART 9.5 - Office of Tax Appeals
Section 15677.

15677. If a person that sought relief from a tax appeals panel disagrees with its decision, the person may bring an action in superior court in accordance with the law imposing the tax or fee for a trial de novo.

(Amended by Stats. 2017, Ch. 252, Sec. 14. (AB 131) Effective September 16, 2017.)