§ 20.5

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

(a) Unless the context requires otherwise, as used in this code or any other code, “board, itself” or “State Board of Equalization meeting as a public body” means the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to Section 15570.22 of the Government Code.

(b) Unless the context requires otherwise, as used in this code or any other code, “executive director” or “executive officer of the board” means the director of the California Department of Tax and Fee Administration for those duties, powers, and responsibilities transferred to the California Department of Tax and Fee Administration pursuant to Section 15570.22 of the Government Code.

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

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California Revenue and Taxation Code

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