Any person against whom a determination is made under Article 2 (commencing with Section 30201) or 3 (commencing with Section 30221) 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.
DeterminationsRedeterminations
Section § 30261
If you receive a tax determination notice under certain sections, you have 30 days to challenge it by filing a petition. If you don't file the petition within those 30 days, the decision is final and cannot be changed.
tax determination challenge petition for redetermination 30-day petition period
Section § 30261.5
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 § 30262
If you file a petition to review a tax determination within 30 days, the board will reconsider your case. If you asked for it in your petition, they will give you an oral hearing and inform you at least 10 days before when and where it will be. 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 determination and, if the person has so requested in his petition, shall grant him an oral hearing and shall give him at least 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 determination reconsideration oral hearing request
Section § 30263
In simple terms, once the department makes a decision on your request to reconsider a previous ruling, that decision sticks 30 days after they tell you about it.
The order or decision of the department upon a petition for redetermination becomes final 30 days after serving of notice thereof.
petition for redetermination department decision finality notice serving
Section § 30264
When the board makes a decision under Article 2 or 3, the amount owed must be paid immediately when it becomes final. If it's not paid on time, an extra penalty of 10% will be added, not counting any interest or previous penalties.
All determinations made by the board under Article 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 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.
board determinations Article 2 Article 3
Section § 30265
This law section explains that if a notice is required by this article, it must be delivered in the same way as a notice for a deficiency determination. This is a specific procedural requirement for how notices should be served, ensuring consistency in how these legal documents are handled.
Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
notice service deficiency determination notice notice delivery procedure
Section § 30266
The board can change the assessed tax amount before it's finalized. They can increase it only if they notify you by the hearing date. If they don't apply a specific 25% penalty, they have 8 years from when the tax return was due to claim an increase.
The board may decrease or increase the amount of the determination before it becomes final, but may increase the amount of the determination only if a claim for increase is asserted by the board at or before the hearing. Unless the 25 percent penalty imposed by Section 30205 or 30224 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 date the return for the period for which the increase is asserted is due.
tax assessment tax determination increase claim
