Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Energy Resources Surcharge Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law

Chapter 4. Determination of Surcharge

Article 5. Redeterminations

Section 40095

40095. Finality date of redetermination. The order or decision of the board upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.