(a) There shall be established in state government the Office of Tax Appeals.
(b) (1) The office is under the control of a director. The Governor shall appoint the director, chief deputy director, and chief counsel of the office. The appointment of the director is subject to confirmation by the Senate.
(2) The director shall administer and direct the day-to-day operations of the office, including, but not limited to, ensuring that each hearing office is sufficiently staffed and that appeals hearings are heard and resolved in a timely and efficient manner. The director shall not direct, oversee, supervise, or be otherwise involved in the decisionmaking process of the tax appeals panels.
(c) Within the office, there shall be tax appeals panels. Each tax appeals panel shall consist of three administrative law judges designated by the director of the office. Each administrative law judge shall satisfy both of the following:
(1) Possess both of the following qualifications:
(A) Active membership in the State Bar of California for at least five years immediately preceding his or her designation to a tax appeals panel.
(B) Knowledge and experience with regard to the administration and operation of the tax and fee laws of the United States and of this state.
(2) Subscribe to the Code of Judicial Ethics adopted by the Supreme Court pursuant to subdivision (m) of Section 18 of Article VI of the California Constitution for the conduct of judges, including, but not limited to, those canons governing conflict of interest.
(Amended by Stats. 2017, Ch. 252, Sec. 8. (AB 131) Effective September 16, 2017.)
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