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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 4. Determination of Surcharge 41050-41099›ARTICLE 5. Redeterminations 41085-41091

§ 41087

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

If a petition for redetermination is filed within the 30-day period, the department shall reconsider the determination and, if the person has so requested in the person’s petition, shall grant the person an oral hearing and shall give the person 10 days’ written notice of the time and place of the hearing. The department may continue the hearing from time to time as may be necessary.

(Amended by Stats. 2021, Ch. 432, Sec. 89. (SB 824) Effective January 1, 2022.)

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California Revenue and Taxation Code

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