Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 2.1 - State Board of Equalization - Rules for Tax AppealsChapter 5 - General Procedures for Board Action
Article 5 - Voting, Decisions, and Opinions
Section 5550 - Quorum

Cal. Code Regs. tit. 18 § 5550

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Current through Register 2024 Notice Reg. No. 49, December 6, 2024
Section 5550 - Quorum

A quorum must be present for the Board to take any action.

(a) Any three Board Members present at a meeting constitutes a quorum. For purposes of this chapter, a Board Member is present at a meeting, if the Board Member is participating in the meeting via teleconference pursuant to section 5521.
(b) When a Board Member is disqualified from participating in a decision under the contribution disclosure statute (Gov. Code, § 15626), or the Political Reform Act (Gov. Code, § 81000, et seq.), or the ex parte communications rules (Gov. Code, § 11430.10, et seq.), that Board Member is not counted for purposes of a quorum.
(c) If a deputy designated by the Controller pursuant to Government Code section 7.6 or 7.9 (as interpreted by the Attorney General) is not authorized to participate in a decision because the matter before the Board is a constitutional matter, the deputy is not counted for purposes of a quorum.

Cal. Code Regs. Tit. 18, § 5550

1. New article 5 (sections 5550-5551) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of article heading filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
3. Change without regulatory effect amending subsection (b) and NOTE filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).

Note: Authority cited: Article XIII, Section 11, California Constitution; Sections 15606 and 15640, Government Code; and Sections 251, 1840, 11651, 13170 and 32451, Revenue and Taxation Code. Reference: Article XIII, Section 17, California Constitution; and Sections 7.6, 7.9, 11122.5, 15606, 15626 and 81000- 91014, Government Code.

1. New article 5 (sections 5550-5551) and section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Amendment of article heading filed 2-25-2014; operative 4-1-2014 (Register 2014, No. 9).
3. Change without regulatory effect amending subsection (b) and Note filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).