Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Hazardous Substances Tax Law


Article 4. Redeterminations

Section 43303

43303. Oral hearing. If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and, if the person has so requested in his or her petition, the board shall grant him or her an oral hearing and shall give him or her 10 days' notice of the time and place of the hearing. The board may continue the hearing from time to time as may be necessary.

History.—Stats. 1982, Ch. 496, in effect July 12, 1982, substituted "60-day" for "30-day" before "period" in the first sentence. Stats. 1984, Ch. 1707, in effect January 1, 1984, substituted "30-day period" for "60-day period" before "the board" in the first sentence.