Except as provided in subdivision (b) or (c) of Section 15600 and Part 9.5 (commencing with Section 15670), the department is the successor to, and is vested with, all of the duties, powers, and responsibilities of the board. All laws prescribing the duties, powers, and responsibilities of the board to which the department succeeds, together with all lawful rules and regulations established under those laws, are expressly continued in force, including, but not limited to, existing processes and remedies available to a taxpayer or feepayer such as settlement options and appeals processes.
Cal. Gov. Code § 15570.22
Transfer of Duties, Powers, and Responsibilities
Applied in 3 court decisions — leading case MCI Commc'ns Servs., Inc. v. Cal. Dep't of Tax & Fee Admin. (2018)
Most recently applied in MCI Commc'ns Servs., Inc. v. Cal. Dep't of Tax & Fee Admin. (September 2018)
Added by Stats. 2017, Ch. 16, Sec. 5
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.