California Revenue and Taxation Code

§ 45865

RTC § 45865 Effective Jan 1, 2001Div. 2 · Part 23 · Ch. 6 · Art. 2

Statute text

(a)Every fee payer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met:

(1)The fee payer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final.

(2)The board, in its sole discretion, finds that the action taken by the board staff was unreasonable.

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Legislative history

Amended by Stats. 2000, Ch. 1052, Sec. 71. Effective January 1, 2001.