Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 26. Underground Storage Tank Maintenance Fee Law

Chapter 3. Determinations

Article 3. Redeterminations

Section 50116

50116. Oral hearing. If a petition for redetermination is filed within the period specified in Section 50114, the board shall reconsider the amount determined to be due, and, if the person has so requested in the person's petition, the board shall grant the person an oral hearing and shall give the person 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.