Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW [50101 - 50162]
( Part 26 added by Stats. 1989, Ch. 1442, Sec. 6. ) CHAPTER 3. Determinations [50109 - 50120.3]
( Chapter 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) ARTICLE 3. Redeterminations [50114 - 50120]
( Article 3 added by Stats. 1989, Ch. 1442, Sec. 6. ) 50116.
If a petition for redetermination is filed within the period specified in Section 50114, the board shall reconsider the amount determined to be due, and, if the person has so requested in the person’s petition, the board shall grant the person an oral hearing and shall give the person 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. 1989, Ch. 1442, Sec. 6. Effective October 2, 1989.)