California Code
PART 9.5 - Office of Tax Appeals
Section 15679.

15679. (a) (1) By January 1, 2018, the office shall adopt regulations as necessary or appropriate to carry out the purposes of this part. Any rule or regulation adopted pursuant to this section may be by adoption of an emergency regulation in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1.

(2) Until January 1, 2019, the adoption and readoption of emergency regulations by the office to carry out the office’s duties, powers, and responsibilities pursuant to this part shall be deemed to be an emergency and necessary for the immediate preservation of public peace, health and safety, or general welfare for purposes of Sections 11346.1 and 11349.6 and the office is hereby exempted from the requirement that it describe facts showing the need for immediate action and from review of the emergency regulations by the Office of Administrative Law.

(3) To the extent possible, regulations adopted to carry out the purposes of paragraph (2) of subdivision (c) of Section 15670 shall be consistent with all of the following:

(A) The procedures established by the Commission on Judicial Performance for regulating activities of state judges.

(B) The gift, honoraria, and travel restrictions on legislators contained in the Political Reform Act of 1974 (Title 9 (commencing with Section 81000)).

(C) The Model State Administrative Tax Tribunal Act dated August 2006 adopted by the American Bar Association.

(b) Chapter 3.5 (commencing with Section 11340) of Part 1 shall not apply to any standard, criterion, procedure, determination, rule, notice, or guideline established or issued by the office.

(Added by Stats. 2017, Ch. 16, Sec. 13. (AB 102) Effective June 27, 2017. Operative July 1, 2017, pursuant to Section 15680.)