Section 13820.4.

Cal. Revenue and Taxation Code - RTC § 13820.4.
in effect
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Except as provided in Section 13820.2 in respect of the issuance of subpoenas, all questions arising in the course of the proceeding shall be determined by majority vote of the board.

References

referencesCal. Revenue and Taxation Code - RTC § 13820.2.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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