Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Energy Resources Surcharge Law
CHAPTER 7. ADMINISTRATION
Article 5. The California Taxpayers' Bill of Rights*
40207. Plan to timely resolve claims and petitions. The board shall, in cooperation with 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, in effect January 1, 1993.