California Revenue and Taxation Code ARTICLE 5 - Redeterminations

  • Section 6561.
    Any person against whom a determination is made under Article 2 (commencing with Section 6481) or 3 (commencing with Section 6511) or any person directly...
  • Section 6561.5.
    Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended...
  • Section 6562.
    If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in...
  • Section 6563.
    (a) The board may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim...
  • Section 6564.
    The order or decision of the board upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.(Added by...
  • Section 6565.
    All determinations made by the board under Articles 2 or 3 of this chapter are due and payable at the time they become final. If...
  • Section 6566.
    Any notice required by this article shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.(Added...

Last modified: October 22, 2018