CA AB2453

Extends the petition for redetermination filing deadline from 30 days to 60 days after service of notice for taxpayers and feepayers under 14 different California tax and fee laws.

Applies to 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, Diesel Fuel Tax Law, and taxation of insurers.

Amends 23 sections of the Revenue and Taxation Code to implement the 60-day filing period while maintaining all other redetermination procedures.

Specifies that Chapter 11 of the First Extraordinary Session of 2011 remains operative despite amendments made by this bill, preserving prior tax legislation.

Becomes operative July 1, 2012 for insurance-related provisions.