DIVISION 2. OTHER TAXES 6001-60709›PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW 45001-45984›CHAPTER 3. Determinations 45151-45353›ARTICLE 3. Redeterminations 45301-45307
§ 45302
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to state additional grounds at any time prior to the date on which the board issues its order or decision on the petition for redetermination.
(Added by Stats. 1987, Ch. 1319, Sec. 6. Effective September 28, 1987.)
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