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2021 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT
CHAPTER 4 - Determination of Surcharge
ARTICLE 5 - Redeterminations
Section 41087.
Universal Citation:
CA Rev & Tax Code § 41087 (2021)
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41087.
If a petition for redetermination is filed within the 30-day period, the department shall reconsider the determination and, if the person has so requested in the person’s petition, shall grant the person an oral hearing and shall give the person 10 days’ written notice of the time and place of the hearing. The department may continue the hearing from time to time as may be necessary.
(Amended by Stats. 2021, Ch. 432, Sec. 89. (SB 824) Effective January 1, 2022.)
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