Earlier editions: 2026-09
Division 2 — FINANCE AND TAXATION›Part III — TAXATION›Chapter 28 — SEVERANCE TAX LAW
Torrance Municipal Code Art. 8 Redeterminations
Torrance Municipal Code · 2026-10 edition · updated 2026-10-05 · Torrance
Cite as: Torrance Municipal Code Article 8 · Text as of 2026-10-05
228.8.1 THIRTY DAY PERIOD.
Any person against whom a determination is made under Articles 5 or 6 of this Chapter may petition for a redetermination within thirty (30) days after service upon the person of notice thereof. If a petition for redetermination is not filed within the thirty (30) day period, the determination becomes final at the expiration of the period.
228.8.2 HEARING FOR RECONSIDERATION.
If a petition for redetermination is filed within the thirty (30) day period, the Director shall reconsider the determination and, if the person has so requested in his petition, shall grant him an oral hearing and give him ten (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.
228.8.3 FINAL DECISION.
The order or decision of the Director upon a petition for redetermination becomes final thirty (30) days after mailing of notice thereof.
228.8.4 PAYABLE UPON FINALIZATION.
All determinations made by the Director under Article 2 or 3 of this Chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of ten (10) percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.
228.8.5 NOTICE OF DETERMINATION.
Any notice required by this Article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.
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