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DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 7. Administration 41128-41176›ARTICLE 5. The California Taxpayers’ Bill of Rights 41160-41176

§ 41167

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The department shall, in cooperation with 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 determination of standard timeframes and special review of cases which take more time than the appropriate standard timeframe.

(Amended by Stats. 2021, Ch. 432, Sec. 145. (SB 824) Effective January 1, 2022.)

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