DIVISION 2. OTHER TAXES 6001-61050›PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW 50101-50162›CHAPTER 3. Determinations 50109-50120.3›ARTICLE 3. Redeterminations 50114-50120
§ 50116
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
If a petition for redetermination is filed within the period specified in Section 50114, the board shall reconsider the amount determined to be due, and, if the person has so requested in the person’s petition, the board shall grant the person an oral hearing and shall give the person 10 days’ 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. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)
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