Section 15677.

CA Govt Code § 15677 (2019) (N/A)
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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.)