Section 13830.7.

Cal. Revenue and Taxation Code - RTC § 13830.7.
in effect
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Whenever practicable the board shall apply the rules of evidence then prevailing in the federal courts under the federal rules of civil procedure.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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