Section 15570.54.

Cal. Government Code - GOV § 15570.54.
in effect
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A person requesting relief in an appeals conference may thereafter request a hearing before a tax appeals panel in the Office of Tax Appeals if the department denies the request for relief.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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