Chapter 5. General Procedures for Board Action›Article 2. Requirements for Scheduling Board Meetings and Hearings›Subarticle 1. Meeting Calendars
§ 5521. Monthly Board Meetings.
California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals · 2026 edition · updated 2026-10-05 · California
(a) Monthly Meetings. The Board holds monthly Board meetings. Board meetings are conducted in Sacramento and may also be held at other locations within the state for the convenience of taxpayers and their representatives residing outside the Sacramento area.
(b) Additional Meetings. At the discretion of the Board Chair, additional meetings may be conducted at such times and places as needed within the state.
(c) Teleconference Board Meetings. When circumstances require, the Board may hold meetings via teleconference as provided in Government Code section 11123.
Credits
Note: Authority cited: Article XIII, Section 11, California Constitution; Section 15609, Government Code; and Sections 251, 1840, 11651, 13170 and 32451, Revenue and Taxation Code. Reference: Sections 15609 and 15610, Government Code.
History
New article 2 (subchapters 1-3), subchapter 1 (sections 5521-5521.5) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
Editorial change renaming subchapter 1 to subarticle 1 (Register 2008, No. 13).
Change without regulatory effect amending subsection (a) and Note filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).
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