California Statutes
§ 41088. — 41088. (Amended by Stats. 2021, Ch. 432, Sec. 90.)
California § 41088.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 20.PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT
Ch. 4.CHAPTER 4. Determination of Surcharge
Art. 5.ARTICLE 5. Redeterminations
This text of California § 41088. (41088. (Amended by Stats. 2021, Ch. 432, Sec. 90.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 41088. (2026).
Text
The department may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the department at or before the hearing. Unless the penalty imposed by Section 41074 or Section 41080 applies to the amount of the determination as originally made or as increased, the claim for increase shall be asserted within eight years after the last day of the second calendar month following the month for which the increase is asserted.
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Legislative History
Amended by Stats. 2021, Ch. 432, Sec. 90. (SB 824) Effective January 1, 2022.
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Bluebook (online)
California § 41088., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/41088..