§ 45863
62 words·~1 min read·
/ca/revenue-and-taxation-code/45863A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The board shall, in cooperation with the Department of Resources Recycling and Recovery, the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for refunds. The plan shall include the determination of standard timeframes and special review of cases which take more time than the appropriate standard timeframe.