California Revenue and Taxation Code ARTICLE 3 - Redeterminations

  • Section 55081.
    Any person from whom an amount is determined to be due under Article 2 (commencing with Section 55061), or any person directly interested, may petition...
  • Section 55082.
    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 55083.
    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 55084.
    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 55085.
    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 55086.
    All amounts determined to be due by the board under Article 2 (commencing with Section 55061) are due and payable at the time they become...
  • Section 55087.
    Any notice required by this article shall be served personally or by mail in the same manner as prescribed for service of notice by subdivision...

Last modified: October 22, 2018