2005 California Revenue and Taxation Code Sections 55081-55087 Article 3. Redeterminations

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 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.
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 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.
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 has so requested in his or her petition, the board
shall grant him or her an oral hearing and shall give him or her 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.
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 for the increase is asserted by the board
at or before the hearing.  Unless the 25-percent penalty imposed by
subdivision (c) of Section 55061 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determination as originally made or as increased, the claim for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.
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.
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 final, and if not paid when due and payable, a penalty of
10 percent of the amount determined to be due shall be added to the
amount due and payable.
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 (d) of Section 55061.