State Board of Equalization: administration: petition for redetermination.

Under the Sales and Use Tax Law, Motor Vehicle Fuel Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Alcoholic Beverage Tax Law, Timber Yield Tax Law, Energy Resources Surcharge Law, Emergency Telephone Users Surcharge Act, Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, Diesel Fuel Tax Law, and the laws governing the taxation of insurers, a taxpayer or feepayer against whom a notice of determination or notice of deficiency assessment is issued or a person directly interested may file a petition of redetermination within 30 days after service upon the person of notice. This bill would extend that time period to 60 days after service upon the person of notice. Section 92 of Chapter 11 of the First Extraordinary Session of 2011 provides that that act is inoperative if any of its provisions are amended or repealed. This bill would provide that, notwithstanding Section 92 of Chapter 11 of the First Extraordinary Session of the Statutes of 2011, the provisions of Chapter 11 of the First Extraordinary Session of the Statutes of 2011 would not become inoperative by reason of the amendments to specified provisions of that act made in this bill.