2007 California Revenue and Taxation Code Article 5. Redeterminations

CA Codes (rtc:6561-6566)

6561.  Any person against whom a determination is made under Article
2 (commencing with Section 6481) or 3 (commencing with Section 6511)
or any person directly interested 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 that period.




6561.5.  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.


6562.  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.



6563.  (a) 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 6485
or Section 6514 applies to the amount of the determination as
originally made or as increased, the claim for increase must be
asserted  during one of the following applicable periods:
   (1) In the case of any taxpayer whose reported gross receipts and
total sales price of property sold or purchased by him or her is less
than ten million dollars (,000,000) in each calendar quarter of
the period or periods to which the determination applies, within
three years after the first deficiency determination or within three
years after the time tax records requested by the board were made
available, whichever is later.
   (2) In the case of any other taxpayer, within eight years after
the first deficiency determination or within eight years after the
time tax records requested by the board were made available,
whichever is later.
   (b) If the taxpayer and the board mutually agree, the time limits
specified in subdivision (a) may be waived.
   (c) The board shall specify the information on which it bases its
increase.



6564.  The order or decision of the board upon a petition for
redetermination becomes final 30 days after service upon the
petitioner of notice thereof.


6565.  All determinations made by the board under Articles 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 per cent of
the amount of the determination, exclusive of interest and penalties,
shall be added thereto.


6566.  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.