2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
ARTICLE 2. The California Taxpayers Bill of Rights
Section 32467
The board shall, in cooperation with the Taxpayers Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for refunds. The plan shall include determination of standard timeframes and special review of cases that take more time than the appropriate standard timeframe.
(Added by Stats. 1992, Ch. 438, Sec. 8. Effective January 1, 1993.)
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