Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216]
( Part 19 added by Stats. 1974, Ch. 991. ) CHAPTER 4. Determination of Surcharge [40051 - 40105]
( Chapter 4 added by Stats. 1974, Ch. 991. ) ARTICLE 5. Redeterminations [40091 - 40097]
( Article 5 added by Stats. 1974, Ch. 991. ) 40093.
If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in his petition, shall grant the person an oral hearing and shall give him 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. 1974, Ch. 991.)