California Revenue and Taxation Code ARTICLE 5 - Redeterminations

  • Section 41085.
    Any person against whom a determination is made under Article 3 or 4 of this chapter may petition for a redetermination within 30 days after...
  • Section 41086.
    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 41087.
    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 41088.
    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 41089.
    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 41090.
    All determinations made by the board under Article 3 or 4 of this chapter are due and payable at the time they become final. If...
  • Section 41091.
    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