Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Integrated Waste Management Fee Law

Revenue and Taxation Code

Chapter 6. Administration

Article 2. The California Taxpayers' Bill of Rights

Section 45863

45863. Plan to timely resolve claims and petitions. The board shall, in cooperation with the Department of Resources Recycling and Recovery, 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 the determination of standard timeframes and special review of cases which take more time than the appropriate standard timeframe.

History.—Stats. 1993, Ch. 656, in effect October 1, 1993, added "California" before "Integrated" in the first sentence and added "the" after "shall include" in the second sentence. Stats. 2010, Ch. 654 (SB 1494), in effect January 1, 2011, substituted "Department of Resources Recycling and Recovery" for "California Integrated Waste Management Board".