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2018 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 1 - SALES AND USE TAXES
CHAPTER 5 - Determinations
ARTICLE 5 - Redeterminations
Section 6561.5.
Universal Citation: CA Rev & Tax Code § 6561.5 (2018)
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.
(Added by Stats. 1967, Ch. 881.)
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