Revenue and Taxation Code section 43518

The board shall, in cooperation with the Toxic Substances Control Department of the California EPA, 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 determination of standard timeframes and special review of cases which take more time than the appropriate standard timeframe.

Source: Section 43518, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=43518.­ (updated Jan. 1, 1993; accessed Jul. 21, 2025).

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Verified:
Jul. 21, 2025

§ 43518's source at ca​.gov