California Revenue and Taxation Code ARTICLE 5 - Redeterminations

• Section 40091.
  Any person against whom a determination is made under Article 3 (commencing with Section 40071) or 4 (commencing with Section 40081) of this chapter may...
• Section 40092.
  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 40093.
  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 40094.
  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 40095.
  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 40096.
  All determinations made by the board under Article 3 (commencing with Section 40071) or Article 4 (commencing with Section 40081) are due and payable at...
• Section 40097.
  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