California Revenue and Taxation Code ARTICLE 3 - Redeterminations

• Section 45301.
  Any person from whom an amount is determined to be due under Article 2 (commencing with Section 45201), or any person directly interested, may petition...
• Section 45302.
  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 45303.
  If a petition for redetermination is filed within the 30-day period, the board shall reconsider the amount determined to be due, and, if the person...
• Section 45304.
  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 45305.
  The order or decision of the board upon a petition for redetermination shall become final 30 days after service upon the petitioner of notice thereof.(Added...
• Section 45306.
  All amounts determined to be due by the board under Article 2 (commencing with Section 45201) are due and payable at the time they become...
• Section 45307.
  Any notice required by this article shall be served personally or by mail in the same manner as prescribed for service of notice by Section...

Last modified: October 22, 2018