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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 41089


41089. Finality date of redetermination. The order or decision of the department upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.

History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" after "decision of the".