Section 45863 Of Article 2. The California Taxpayers’ Bill Of Rights From California Revenue And Taxation Code >> Division 2. >> Part 23. >> Chapter 6. >> Article 2.
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.