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Business Taxes Law Guide—Revision 2024
Energy Resources Surcharge Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law
Chapter 4. Determination of Surcharge
Article 5. Redeterminations
Section 40095
40095. Finality date of redetermination. The order or decision of the board upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.