California Revenue and Taxation Code ARTICLE 5 - Redeterminations
- Section 38441.
Any person against whom a determination is made under Articles 2 or 3 of this chapter or any person directly interested may petition for a...
- Section 38442.
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 38443.
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 38444.
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 38445.
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 38446.
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 38447.
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