Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2024

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 5. Determinations and Payments.1

Article 6. Redeterminations

Section 7711

7711. Redetermination decision final. If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the supplier has so requested in his or her petition shall grant him or her an oral hearing and shall give him or her 10 days notice of the time and place of the hearing. Service of notice shall be as prescribed by Section 7671. The board may continue the hearing from time to time as may be necessary.

1Added by Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002.