2005 California Revenue and Taxation Code Sections 32301-32306 Article 4. Redeterminations

32301.  Any person from whom an amount is determined to be due under
Article 2 (commencing with Section 32271) or 3 (commencing with
Section 32291) or any person directly interested may petition for a
redetermination thereof within 30 days after service upon him or her
of notice of the determination.  If a petition for redetermination is
not filed within the 30-day period, the amount determined to be due
becomes final at the expiration thereof.
32301.5.  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.
32302.  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 has so requested in his petition, shall grant him
an oral hearing and shall give him 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.
32303.  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 for the increase is asserted by the board
at or before the hearing.  Unless the 25 percent penalty imposed by
Section 32271 or Section 32291 applies to the amount of the
determination as originally made or as increased, the claim for
increase must be asserted within eight years after the date the
return for the period for which the increase is asserted was due.
32304.  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.
32305.  All amounts determined to be due by the board under Article
2 or 3 of this chapter are due and payable at the time they become
final, and if not paid when due and payable, there shall be added
thereto a penalty of 10 percent of the amount determined to be due.
32306.  Any notice required by this section shall be served
personally or by mail in the same manner as prescribed for service of
notice by Section 32271.