California Revenue and Taxation Code ARTICLE 5 - Redeterminations

• Section 8851.
  Any user against whom a determination is made under Article 2 (commencing with Section 8776) or 3 (commencing with Section 8801) may petition for a...
• Section 8851.5.
  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 8852.
  If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the user has so requested in...
• Section 8852.5.
  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 8853.
  The order or decision of the board upon a petition for redetermination becomes final 30 days after mailing of notice thereof.(Amended by Stats. 1957, Ch.
• Section 8854.
  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 8855.
  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