Any person from whom an amount is determined to be due under Article 2 (commencing with Section 32271) or 3 (commencing with Section 32291) 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.
DeterminationsRedeterminations
Section § 32301
This law allows a person who owes money, as determined under certain sections, or someone interested in the case, to request a re-evaluation of that amount. They must do this within 30 days of receiving the notice about how much they owe. If no request is made within this time, the amount becomes final after 30 days.
petition for redetermination notice of determination amount due
Section § 32301.5
If you disagree with a tax decision, you can file a petition to have it reviewed. This petition must be in writing and clearly explain why you think the decision is wrong. You can also add more reasons to your petition up until the board makes their final decision.
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.
tax redetermination petition writing specific grounds
Section § 32302
If you want to contest a tax decision in California and you file a petition within 30 days, the board will review your case again. If you ask for a hearing in your petition, you'll get one, and they will notify you at least 10 days before it happens. The board can postpone the hearing if needed.
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 petition, shall grant him 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.
petition for redetermination tax decision appeal oral hearing request
Section § 32303
This law allows the board to change the amount of tax determination either by increasing or decreasing it before the decision is finalized. However, the board can only increase the amount if they make a claim to do so by or at the time of the hearing. If a claim for an increase is made, it usually must be done within eight years from when the tax return was due, unless certain penalties apply.
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 Section 32271 or Section 32291 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.
tax determination adjustment claim for increase hearing requirements
Section § 32304
When the board issues an order or decision on a petition that asks them to reconsider a previous decision, this new decision becomes official and unchangeable 30 days after they inform the person who requested the review.
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.
petition for redetermination board order final decision
Section § 32305
This law states that any money owed as determined by the board under specific articles must be paid when it becomes final. If the payment is not made on time, a penalty of 10% is added to the owed amount.
All amounts determined to be due by the board under Article 2 or 3 of this chapter are due and payable at the time they become final, and if not paid when due and payable, there shall be added thereto a penalty of 10 percent of the amount determined to be due.
amount due penalty payment deadline
Section § 32306
This law states that if a notice is needed, it has to be delivered in the same way as described in another rule, specifically Section 32271.
Any notice required by this section shall be served in the same manner as prescribed for service of notice by Section 32271.
notice delivery service of notice Section 32271
