Section § 38441

Explanation

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.

Any person against whom a determination is made under Articles 2 or 3 of this chapter 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 detemination becomes final at the expiration of the period.

Section § 38442

Explanation

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.

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 petitioner for redetermination.

Section § 38443

Explanation

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.

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.

Section § 38444

Explanation

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.

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 38415 or Section 38424 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 last day of the calendar month following the quarterly period for which the increase is asserted.

Section § 38445

Explanation

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.

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

Section § 38446

Explanation

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.

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 percent of the amount of the determination, exclusive of interest and penalties, shall be added thereto.

Section § 38447

Explanation

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.