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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 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".