Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Hazardous Substances Tax Law

CHAPTER 3. DETERMINATIONS

Article 4. Redeterminations

Section 43301

43301. Petition for redetermination. Any person from whom an amount is determined to be due under Article 2 (commencing with Section 43201), or any person directly interested, may petition for a redetermination thereof within 30 days after service upon him or her of notice of the determination. If a petition for redetermination is not filed within the 30-day period, the amount determined to be due becomes final at the expiration thereof.

No petition for redetermination of taxes determined under this part shall be accepted or considered by the board if the petition is founded upon the grounds that the director has improperly or erroneously determined that any substance is a hazardous or extremely hazardous waste. Any appeal of a determination that a substance is a hazardous or extremely hazardous waste shall be made to the director.

History.—Stats. 1982, Ch. 496, in effect July 12, 1982, deleted "or Article . . . 43251)" after "43201)" and extended the period for petition from 30 days to 60 days. Stats. 1984, Ch. 1707, substituted "30 days" for "60 days" and "30-day period" for "60-day period" in the first paragraph.