2005 California Revenue and Taxation Code Sections 40091-40097 Article 5. Redeterminations

40091.  Any person against whom a determination is made under
Article 3 (commencing with Section 40071) or 4 (commencing with
Section 40081) of this chapter 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.
40092.  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.
40093.  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 the person 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.
40094.  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 penalty imposed by Section
40075 or Section 40084 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originally made or as increased, the claim for increase must be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 last day of the calendar month
following the quarterly period for which the increase is asserted.
40095.  The order or decision of the board upon a petition for
redetermination becomes final 30 days after service upon the
petitioner of notice thereof.
40096.  All determinations made by the board under Article 3
(commencing with Section 40071) or Article 4 (commencing with Section
40081) 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.
40097.  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.