California Revenue and Taxation Code ARTICLE 5 - Redeterminations

• Section 60350.
  Any person against whom a determination is made by the board under Article 2 (commencing with Section 60301) and Article 3 (commencing with Section 60310)...
• Section 60351.
  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 60352.
  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 60353.
  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 60354.
  The order or decision of the board upon a petition for redetermination becomes final 30 days after the giving of notice thereof to the person...
• Section 60355.
  All determinations made by the board under this chapter are due and payable at the time they become final. If they are not paid when...
• Section 60356.
  In making a determination, the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period...

Last modified: October 22, 2018