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DIVISION 2. OTHER TAXES 6001-60709›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 4. Determination of Surcharge 41050-41099›ARTICLE 5. Redeterminations 41085-41091

§ 41087

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in his petition, shall grant the person an oral hearing and shall give him 10 days’ written notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary.

(Added by Stats. 1976, Ch. 443.)

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California Revenue and Taxation Code

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