Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651]
( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) CHAPTER 6. Administration [43501 - 43527]
( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ARTICLE 2. The California Taxpayers’ Bill of Rights [43511 - 43527]
( Article 2 added by Stats. 1992, Ch. 438, Sec. 12. ) 43518.
The board shall, in cooperation with the Toxic Substances Control Department of the California EPA, 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. 12. Effective January 1, 1993.)