Earlier editions: 2020-112018-112026-09
DIVISION 2. OTHER TAXES 6001-61050›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 7. Administration 40171-40216›ARTICLE 5. The California Taxpayers’ Bill of Rights 40200-40216
§ 40207
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California
The board 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.
(Added by Stats. 1992, Ch. 438, Sec. 9. Effective January 1, 1993.)
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