Any user against whom a determination is made under Article 2 (commencing with Section 8776) or 3 (commencing with Section 8801) may petition for a redetermination within 30 days after service upon the user 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 § 8851
If you disagree with a tax decision made against you under specific sections, you have 30 days to file a request for a redetermination. If you don't file within this period, the decision will be final and can't be changed.
tax determination petition for redetermination 30-day deadline
Section § 8851.5
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 § 8852
If you disagree with a tax determination and file a petition to reconsider it within 30 days, the board will review your case. If you've asked for a hearing in your petition, they'll set up an oral hearing and give you a 10-day notice about when and where it will happen. The board can also 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 user 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 determination review oral hearing request
Section § 8852.5
This rule lets the board adjust the determined amount of a tax assessment before it becomes final. They can raise the amount only if they make a claim for the increase before or during a hearing. If penalties according to Sections 8780 or 8804 don't apply, then their claim for more money must be made within eight years after the month when the tax return should've been filed or when it was actually filed, whichever is later.
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 8780 or Section 8804 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 month following the month for which the return for the period for which the increase is asserted was due or within eight years after the return was filed, whichever period expires the later.
tax assessment adjustment increase claim deadline hearing requirement
Section § 8853
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 § 8854
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.
board determinations payment deadlines 10 percent penalty
Section § 8855
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
