2005 California Revenue and Taxation Code Sections 30261-30266 Article 5. Redeterminations

REVENUE AND TAXATION CODE
SECTION 30261-30266

30261.  Any person against whom a determination is made under
Article 2 (commencing with Section 30201) or 3 (commencing with
Section 30221) may petition for a redetermination within 30 days
after service upon the person of notice thereof.  If a petition for
redetermination is not filed within the 30-day period, the
determination becomes final at the expiration of the period.
30261.5.  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 to state additional grounds at any time
prior to the date on which the board issues its order or decision
upon the petition for redetermination.
30262.  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 his petition, shall grant him an oral
hearing and shall give him at least 10 days' notice of the time and
place of the hearing.  The board may continue the hearing from time
to time as may be necessary.
30263.  The order or decision of the board upon a petition for
redetermination becomes final 30 days after mailing of notice
thereof.
30264.  All determinations made by the board under Article 2 or 3 of
this chapter are due and payable at the time they become final.  If
they are not paid when due and payable, a penalty of 10 percent of
the amount of the determination, exclusive of interest and penalties,
shall be added thereto.
30265.  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.
30266.  The board may decrease or increase the amount of the
determination before it becomes final, but may increase the amount of
the determination only if a claim for increase is asserted by the
board at or before the hearing.  Unless the 25 percent penalty
imposed by Section 30205 or 30224 applies to the amount of the
determination as originally made or as increased, the claim for
increase shall be asserted within eight years after the date the
return for the period for which the increase is asserted is due.


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