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Business Taxes Law Guide – Revision 2022
 

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 4. Determination of Surcharge.

Article 5. Redeterminations

Section 41087


41087. Oral hearing. If a petition for redetermination is filed within the 30-day period, the department shall reconsider the determination and, if the person has so requested in the person’s petition, shall grant the person an oral hearing and shall give the person 10 days' written notice of the time and place of the hearing. The department may continue the hearing from time to time as may be necessary.

History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" before "shall consider", substituted " the person’s" for "his" before "petition", and substituted "the person" for "him" before "10 days’" in the first sentence; substituted "department" for "board" before "may continue" in the second sentence.