DeterminationsRedeterminations
Section § 38441
If you're affected by a decision made under specific parts of this chapter, you can ask for it to be looked at again by filing a petition within 30 days of being notified. If you don't do this in time, the decision will be permanent once the 30 days are up.
Section § 38442
If you want to challenge a tax assessment, you need to submit a written petition explaining why you disagree. You can add more reasons for your challenge any time before the tax board makes its final decision.
Section § 38443
If you disagree with a tax determination, you have 30 days to file a petition to reconsider it. If you ask for it, the board will give you a chance to explain your stance in person during a hearing, with at least 10 days' notice of when and where it will be. The board can reschedule the hearing if needed.
Section § 38444
The board can adjust the amount of a financial determination, either increasing or decreasing it, before it is finalized. However, the board can only increase the amount if they make a claim for this increase by the time of the hearing. If there isn’t a specific penalty already in place, the board must make this claim for an increase within eight years after the end of the applicable quarterly period.
Section § 38445
This law states that once the board issues an order or decision on a petition for redetermination, it becomes final 30 days after the petitioner is notified.
Section § 38446
This law section states that if the board makes a decision under certain articles and it is not paid when it's due, a 10 percent penalty will be added to the amount owed. This penalty is calculated without including any existing interest or other penalties.
Section § 38447
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.