Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751]
( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) CHAPTER 3. Determinations [46151 - 46357]
( Chapter 3 added by Stats. 1991, Ch. 300, Sec. 6. ) ARTICLE 5. Redeterminations [46351 - 46357]
( Article 5 added by Stats. 1991, Ch. 300, Sec. 6. ) 46353.
If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and, if the person has so requested in his or her petition, the board shall grant him or her an oral hearing and shall give him or her 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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)