Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Alcoholic Beverage Tax Law


Article 4. Redeterminations

Section 32302

32302. Oral hearing. 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 petition, shall grant him 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.

History.—Added by Stats. 1967, p. 2329, in effect November 8, 1967, formerly part of Section 32301.