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Business Taxes Law Guide—Revision 2024
Cigarette and Tobacco Products Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 8. Administration
Article 2. The California Taxpayers' Bill of Rights1
Section 30458.7
30458.7. Plan to timely resolve claims and petitions. The board shall, in cooperation with 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 included determination of standard timeframes and special review of cases that take more time than the appropriate standard timeframe.
1Article 2 was added by Stats. 1992, Ch. 438, in effect January 1, 1993.