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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
R
465.0000 Remedies of Taxpayers
Annotation 465.0020
(a) Redeterminations
465.0020 "Preliminary" Hearing. The "hearing" referred to in section 6563, Revenue and Taxation Code, is the Board hearing on a petition for redetermination, and not the preliminary hearing which may be held for the purpose of accommodating taxpayers at the most convenient location and reducing the controversy to the basic facts in issue. A preliminary hearing in no way prohibits taxpayers from having a Board hearing if one is desired. 1/5/61.