Revenue and Taxation Code section 45863

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.

Source: Section 45863, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=45863.­ (updated Jan. 1, 2011; accessed Oct. 13, 2025).

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Verified:
Oct. 13, 2025

§ 45863's source at ca​.gov