2005 California Revenue and Taxation Code Sections 41085-41091 Article 5. Redeterminations

41085.  Any person against whom a determination is made under
Article 3 or 4 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.
41086.  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.
41087.  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' written notice of the time
and place of the hearing.  The board may continue the hearing from
time to time as may be necessary.
41088.  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
41074 or Section 41080 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originally made or as increased, the claim for increase shall be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 last day of the second calendar
month following the month for which the increase is asserted.
41089.  The order or decision of the board upon a petition for
redetermination becomes final 30 days after service upon the
petitioner of notice thereof.
41090.  All determinations made by the board under Article 3 or 4 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
or ten dollars ($10), whichever is greater, shall be added thereto.
41091.  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.