Rev. & Tax. Code, § 45863 · Article 2. The California Taxpayers’ Bill of Rights
Rev. & Tax. Code, § 45863
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The board shall, in cooperation with the Department of Resources Recycling and Recovery, 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 include the determination of standard timeframes and special review of cases which take more time than the appropriate standard timeframe.
Notes and commentary — not statutory text
History
Amended by Stats. 2010, Ch. 654, Sec. 25. (SB 1494) Effective January 1, 2011.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=45863.
- Text hash
- sha256 8245dd83bb1b45b835d5d7264c4250b478dac6ec27fb4d762de067b8a9a2d40d
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.