GOV §15676.2: (a) Notwithstanding subdivision (c) of Section 15670, the office shall establish a process under which a person filing an appeal may opt to appear before one member if either of the following is true:

(a) Notwithstanding subdivision (c) of Section 15670, the office shall establish a process under which a person filing an appeal may opt to appear before one member if either of the following is true: (1) If the appeal arises from a tax, fee, or penalty imposed pursuant to the Personal Income Tax Law (Part 10 (commencing with Section 17001) of Division 2 of the Revenue and Taxation Code), and the total amount in dispute, including penalties and fees, is less than five thousand dollars ($5,000). (2) If the appeal arises from a tax, fee, or penalty administered by the California Department of Tax and Fee Administration, and both of the following are satisfied: (A) The entity filing the appeal has gross receipts of less than twenty million dollars ($20,000,000). (B) The total amount in dispute, including penalties and fees, is less than fifty thousand dollars ($50,000). (b) The decision of one member made pursuant to the process established by this section shall not have precedential effect. (c) As used in this section, “member” means a person qualified to serve on a tax appeals panel pursuant to Section 15670. (d) This section shall remain in effect only until January 1, 2030, and as of that date is repealed.