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DIVISION 2. OTHER TAXES 6001-61050›PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW 45001-45984›CHAPTER 6. Administration 45851-45872›ARTICLE 2. The California Taxpayers’ Bill of Rights 45856-45872

§ 45863

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

The board shall, in cooperation with the Department of Resources Recycling and Recovery, 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 the determination of standard timeframes and special review of cases which take more time than the appropriate standard timeframe.

(Amended by Stats. 2010, Ch. 654, Sec. 25. (SB 1494) Effective January 1, 2011.)

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California Revenue and Taxation Code

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