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Business Taxes Law Guide—Revision 2024
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 41088
41088. Decrease or increase of determination. The department may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the department at or before the hearing. Unless the penalty imposed by Section 41074 or Section 41080 applies to the amount of the determination as originally made or as increased, the claim for increase shall be asserted within eight years after the last day of the second calendar month following the month for which the increase is asserted.
History—Added by Stats. 1976, Ch. 443, effective January 1, 1977. Stats. 1985, Ch. 591, effective January 1, 1986, added "second" after "day of the" in second sentence. Stats. 1996, Ch. 432, in effect January 1, 1997, substituted "month" for "quarterly period" after "month following the" in the second sentence. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" before "may decrease" and substituted "department" for "board" after "asserted by the" in the first sentence; substituted "shall" for "must" after "claim for increase" in the second sentence.