{"code":"RTC","codeName":"Revenue and Taxation Code","section":"45303","citation":"Rev. & Tax. Code, § 45303","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW [45001. - 45984.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23"},{"name":"CHAPTER 3. Determinations [45151. - 45353.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-3"},{"name":"ARTICLE 3. Redeterminations [45301. - 45307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-23/chapter-3/article-3"}],"history":"Added by Stats. 1987, Ch. 1319, Sec. 6.   Effective September 28, 1987.","effective":"1987-09-28","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redeterminations-45303","source":"California Legislative Information bulk export (pubinfo)"}